GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (b)
(b) the term Canada , used in a geographical sense, means: (i) the land territory, internal waters and territorial sea, including the air space above these areas, of Canada, (ii) the exclusive economic zone of Canada, as determined by its domestic law, consistent with Part V of the United Nations Convention on the Law of the Sea , done at Montego Bay on 10 December 1982 ( UNCLOS ), and (iii) the continental shelf of Canada, as determined by its domestic law, consistent with Part VI of UNCLOS;
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (i)
(i) the land territory, internal waters and territorial sea, including the air space above these areas, of Canada,
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (ii)
(ii) the exclusive economic zone of Canada, as determined by its domestic law, consistent with Part V of the United Nations Convention on the Law of the Sea , done at Montego Bay on 10 December 1982 ( UNCLOS ), and
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (iii)
(iii) the continental shelf of Canada, as determined by its domestic law, consistent with Part VI of UNCLOS;
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (c)
(c) the term person includes an individual, a trust, a company, a partnership and any other body of persons;
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (d)
(d) the term company means any body corporate or any entity that is treated as a body corporate for tax purposes;
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (e)
(e) the terms enterprise applies to the carrying on of any business;
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (f)
(f) the terms enterprise of a Party and enterprise of the other Party mean respectively an enterprise carried on by a resident of a Party and an enterprise carried on by a resident of the other Party;
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (g)
(g) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Party, except when the ship or aircraft is operated solely between places in the other Party;
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (h)
(h) the term competent authority means: (i) in the case of the Hong Kong Special Administrative Region, the Commissioner of Inland Revenue or the Commissioner’s authorized representative, (ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative;
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (i)
(i) in the case of the Hong Kong Special Administrative Region, the Commissioner of Inland Revenue or the Commissioner’s authorized representative,
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (ii)
(ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative;
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (i)
(i) the term national , in relation to Canada, means: (i) any individual possessing the nationality of Canada, and (ii) any legal person, partnership or association deriving its status as such from the laws in force in Canada; and
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (i)
(i) any individual possessing the nationality of Canada, and
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (ii)
(ii) any legal person, partnership or association deriving its status as such from the laws in force in Canada; and
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (j)
(j) the term business includes the performance of professional services and of other activities of an independent character.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 2
2 As regards the application of this Agreement at any time by a Party, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that Party for the purposes of the taxes to which this Agreement applies, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 1
1 For the purposes of this Agreement, the term resident of a Party means: (a) in the case of the Hong Kong Special Administrative Region: (i) any individual who ordinarily resides in the Hong Kong Special Administrative Region, (ii) any individual who stays in the Hong Kong Special Administrative Region for more than 180 days during a year of assessment or for more than 300 days in two consecutive years of assessment one of which is the relevant year of assessment, (iii) a company incorporated in the Hong Kong Special Administrative Region or, if incorporated outside the Hong Kong Special Administrative Region, being centrally managed and controlled in the Hong Kong Special Administrative Region, (iv) any other person constituted under the laws of the Hong Kong Special Administrative Region or, if constituted outside the Hong Kong Special Administrative Region, being centrally managed and controlled in the Hong Kong Special Administrative Region, (v) the Government of the Hong Kong Special Administrative Region; (b) in the case of Canada, any person who, under the laws of Canada, is liable to tax therein by reason of the person’s domicile, residence, place of management, place of incorporation or any other criterion of a similar nature. This term also includes the Government of Canada and any political subdivision or local authority of Canada, as well as any agency or instrumentality of the Government of Canada, or of a political subdivision or local authority of Canada. This term, however, does not include any person who is liable to tax in Canada in respect only of income from sources in Canada.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (a)
(a) in the case of the Hong Kong Special Administrative Region: (i) any individual who ordinarily resides in the Hong Kong Special Administrative Region, (ii) any individual who stays in the Hong Kong Special Administrative Region for more than 180 days during a year of assessment or for more than 300 days in two consecutive years of assessment one of which is the relevant year of assessment, (iii) a company incorporated in the Hong Kong Special Administrative Region or, if incorporated outside the Hong Kong Special Administrative Region, being centrally managed and controlled in the Hong Kong Special Administrative Region, (iv) any other person constituted under the laws of the Hong Kong Special Administrative Region or, if constituted outside the Hong Kong Special Administrative Region, being centrally managed and controlled in the Hong Kong Special Administrative Region, (v) the Government of the Hong Kong Special Administrative Region;
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (i)
(i) any individual who ordinarily resides in the Hong Kong Special Administrative Region,
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (ii)
(ii) any individual who stays in the Hong Kong Special Administrative Region for more than 180 days during a year of assessment or for more than 300 days in two consecutive years of assessment one of which is the relevant year of assessment,
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (iii)
(iii) a company incorporated in the Hong Kong Special Administrative Region or, if incorporated outside the Hong Kong Special Administrative Region, being centrally managed and controlled in the Hong Kong Special Administrative Region,
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (iv)
(iv) any other person constituted under the laws of the Hong Kong Special Administrative Region or, if constituted outside the Hong Kong Special Administrative Region, being centrally managed and controlled in the Hong Kong Special Administrative Region,
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (v)
(v) the Government of the Hong Kong Special Administrative Region;
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (b)
(b) in the case of Canada, any person who, under the laws of Canada, is liable to tax therein by reason of the person’s domicile, residence, place of management, place of incorporation or any other criterion of a similar nature. This term also includes the Government of Canada and any political subdivision or local authority of Canada, as well as any agency or instrumentality of the Government of Canada, or of a political subdivision or local authority of Canada. This term, however, does not include any person who is liable to tax in Canada in respect only of income from sources in Canada.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 2
2 Where by reason of the provisions of paragraph 1 an individual is a resident of both Parties, then the individual’s status shall be determined as follows: (a) the individual shall be deemed to be a resident only of the Party in which the individual has a permanent home available and, if the individual has a permanent home available in both Parties, the individual shall be deemed to be a resident only of the Party with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the Party in which the individual’s centre of vital interests is situated cannot be determined, or if there is not a permanent home available to the individual in either Party, the individual shall be deemed to be a resident only of the Party in which the individual has an habitual abode; (c) if the individual has an habitual abode in both Parties or in neither of them, the individual shall be deemed to be a resident only of the Party in which the individual has the right of abode (in the case of the Hong Kong Special Administrative Region) or of which the individual is a national (in the case of Canada); (d) if the individual has the right of abode in the Hong Kong Special Administrative Region and is also a national of Canada, or if the individual does not have the right of abode in the Hong Kong Special Administrative Region and is not a national of Canada, the competent authorities of the Parties shall settle the question by mutual agreement.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (a)
(a) the individual shall be deemed to be a resident only of the Party in which the individual has a permanent home available and, if the individual has a permanent home available in both Parties, the individual shall be deemed to be a resident only of the Party with which the individual’s personal and economic relations are closer (centre of vital interests);
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (b)
(b) if the Party in which the individual’s centre of vital interests is situated cannot be determined, or if there is not a permanent home available to the individual in either Party, the individual shall be deemed to be a resident only of the Party in which the individual has an habitual abode;
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (c)
(c) if the individual has an habitual abode in both Parties or in neither of them, the individual shall be deemed to be a resident only of the Party in which the individual has the right of abode (in the case of the Hong Kong Special Administrative Region) or of which the individual is a national (in the case of Canada);
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (d)
(d) if the individual has the right of abode in the Hong Kong Special Administrative Region and is also a national of Canada, or if the individual does not have the right of abode in the Hong Kong Special Administrative Region and is not a national of Canada, the competent authorities of the Parties shall settle the question by mutual agreement.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 3
3 Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Parties, the competent authorities of the Parties shall by mutual agreement endeavour to settle the question and to determine the mode of application of this Agreement to that person. In the absence of mutual agreement, that person shall not be entitled to claim any relief or exemption from tax provided by this Agreement.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 1
1 For the purposes of this Agreement, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 2
2 The term permanent establishment includes especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the extraction of natural resources.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (f)
(f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the extraction of natural resources.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 3
3 The term permanent establishment also includes a building site, a construction, assembly or installation project, or supervisory activities in connection with a building site, or with such a project, but only if that site, project or activities last more than six months.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 4
4 Notwithstanding the preceding provisions of this Article, the term permanent establishment shall be deemed not to include: (a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (a)
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (b)
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (c)
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (d)
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (e)
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (f)
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e), provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 5
5 Notwithstanding the provisions of paragraphs 1 and 2, where a person (other than an agent of an independent status to whom paragraph 6 applies) is acting on behalf of an enterprise and has, and habitually exercises, in a Party an authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that Party in respect of any activities which that person undertakes for the enterprise unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 6
6 An enterprise shall not be deemed to have a permanent establishment in a Party merely because it carries on business in that Party through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 7
7 The fact that a company which is a resident of a Party controls or is controlled by a company which is a resident of the other Party, or which carries on business in that other Party (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 1
1 Income derived by a resident of a Party from immovable property (including income from agriculture or forestry) situated in the other Party may be taxed in that other Party.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 2
2 The term immovable property shall have the meaning which it has for the purposes of the relevant tax law of the Party in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, quarries, sources and other natural resources. Ships and aircraft shall not be regarded as immovable property.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 3
3 The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property, and to income from the alienation of such property.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 4
4 The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 1
1 The profits of an enterprise of a Party shall be taxable only in that Party unless the enterprise carries on business in the other Party through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other Party but only so much of them as is attributable to that permanent establishment.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 2
2 Subject to the provisions of paragraph 3, where an enterprise of a Party carries on business in the other Party through a permanent establishment situated therein, there shall in each Party be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 3
3 In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the Party in which the permanent establishment is situated or elsewhere.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 4
4 Insofar as it has been customary in a Party to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Party from determining the profits to be taxed by such apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 5
5 No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 6
6 For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 7
7 Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 1
1 Profits derived by an enterprise of a Party from the operation of ships or aircraft in international traffic shall be taxable only in that Party.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 2
2 Notwithstanding the provisions of paragraph 1 and Article 7 (Business Profits), profits derived by an enterprise of a Party from the carriage by a ship or aircraft of passengers or goods taken on board at a place in the other Party for discharge at another place in that other Party may be taxed in that other Party, unless all or substantially all of the passengers or goods were taken on board at a place outside that other Party.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 3
3 The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 1
1 Where (a) an enterprise of a Party participates directly or indirectly in the management, control or capital of an enterprise of the other Party; or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Party and an enterprise of the other Party;
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (a)
(a) an enterprise of a Party participates directly or indirectly in the management, control or capital of an enterprise of the other Party; or
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 (b)
(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Party and an enterprise of the other Party;
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
Canada–Hong Kong Tax Agreement Act, 2013 — C-6.15 2
2 Where a Party includes in the profits of an enterprise of that Party — and taxes accordingly — profits on which an enterprise of the other Party has been charged to tax in that other Party and the profits so included are profits which would have accrued to the enterprise of the first-mentioned Party if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other Party shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Parties shall if necessary consult each other.