GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
1 With respect to income taxable in a Contracting State, the provisions of this Agreement shall not be construed to restrict in any manner any exemption, credit, allowance or other deduction accorded: (a) by the laws of a Contracting State in the determination of the tax imposed by that State; or (b) by any other agreement entered into by a Contracting State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) by the laws of a Contracting State in the determination of the tax imposed by that State; or
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) by any other agreement entered into by a Contracting State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 It is understood that nothing in the Agreement shall be construed as preventing: (a) Canada from imposing a tax on amounts included in the income of a resident of Canada with respect to a partnership, trust or controlled foreign affiliate, in which that resident has an interest; (b) the Federal Republic of Germany from imposing its taxes on amounts included in the income of a resident of the Federal Republic of Germany according to part 4 of the German “ Aussensteuergesetz ”. Where such imposition of tax gives rise to a double taxation, the competent authorities shall consult for the elimination of such double taxation according to paragraph 3 of Article 25.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) Canada from imposing a tax on amounts included in the income of a resident of Canada with respect to a partnership, trust or controlled foreign affiliate, in which that resident has an interest;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) the Federal Republic of Germany from imposing its taxes on amounts included in the income of a resident of the Federal Republic of Germany according to part 4 of the German “ Aussensteuergesetz ”.
Canada-Germany Tax Agreement Act, 1982 — C-5.85
Where such imposition of tax gives rise to a double taxation, the competent authorities shall consult for the elimination of such double taxation according to paragraph 3 of Article 25.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 3
3 The Agreement shall not apply to any company (nor to income derived from such company by a shareholder thereof), trust or partnership that is a resident of a Contracting State and is beneficially owned or controlled directly or indirectly by one or more persons who are not residents of that State, if the amount of the tax imposed on the income or capital of the company, trust or partnership by that State is substantially lower than the amount that would be imposed by that State if all of the shares of the capital stock of the company or all of the interests in the trust or partnership, as the case may be, were beneficially owned by one or more individuals who were residents of that State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 4
4 Contributions in a year in respect of services rendered in that year paid by, or on behalf of, an individual who is a resident of one of the Contracting States or who is temporarily present in that State, to a pension plan that is recognized for tax purposes in the other Contracting State shall, during a period not exceeding in the aggregate 60 months, be treated in the same way for tax purposes in the first-mentioned State as a contribution paid to a pension plan that is recognized for tax purposes in that first-mentioned State, provided that: (a) such individual was contributing on a regular basis to the pension plan for a period ending immediately before the individual became a resident of or temporarily present in the first-mentioned State; and (b) the competent authority of the first-mentioned State agrees that the pension plan generally corresponds to a pension plan recognized for tax purposes by that State. For the purposes of this paragraph, pension plan includes a pension plan created under the social security system in a Contracting State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) such individual was contributing on a regular basis to the pension plan for a period ending immediately before the individual became a resident of or temporarily present in the first-mentioned State; and
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) the competent authority of the first-mentioned State agrees that the pension plan generally corresponds to a pension plan recognized for tax purposes by that State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85
For the purposes of this paragraph, pension plan includes a pension plan created under the social security system in a Contracting State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 5
5 For purposes of paragraph 3 of Article XXII of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Agreement may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 3 of Article 25 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 6
6 Nothing in the Agreement shall be construed as preventing a Contracting State from denying benefits under the Agreement where it can reasonably be concluded that to do otherwise would result in an abuse of the provisions of the Agreement or of the domestic laws of that State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85
The attached Protocol forms an integral part of this Agreement.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
1 This Agreement shall enter into force on the date on which the Contracting States have notified each other that the national requirements for such entry into force have been fulfilled. The relevant date shall be the day on which the last notification is received. The provisions of the Agreement shall have effect: (a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January 2001; and (b) in respect of other taxes for taxation years beginning on or after the first day of January 2001.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January 2001; and
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) in respect of other taxes for taxation years beginning on or after the first day of January 2001.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 The Agreement between Canada and the Federal Republic of Germany for the Avoidance of Double Taxation with respect to Taxes on Income and Certain other Taxes signed at Ottawa on July 17, 1981 shall cease to have effect in respect of taxes to which this Agreement applies in accordance with the provisions of paragraph 1 and shall terminate on the last date on which it has effect in accordance with the foregoing provisions.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 3
3 Where any greater relief from tax would have been afforded by any provision of the Agreement between Canada and the Federal Republic of Germany for the Avoidance of Double Taxation with respect to Taxes on Income and Certain other Taxes signed at Ottawa on July 17, 1981 to a resident of either Contracting State, such provision shall continue to have effect up to and including the taxation year in which this Agreement enters into force.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
This Agreement shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Agreement, through diplomatic channels, by giving notice of termination at least six months before the end of any calendar year after the year in which the Agreement entered into force. In such event, the Agreement shall cease to have effect: (a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year next following the expiration of the six-month period referred to above; and (b) in respect of other taxes for taxation years beginning on or after the first day of January in the calendar year next following the expiration of the six-month period referred to above.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year next following the expiration of the six-month period referred to above; and
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) in respect of other taxes for taxation years beginning on or after the first day of January in the calendar year next following the expiration of the six-month period referred to above.
Canada-Germany Tax Agreement Act, 1982 — C-5.85
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Agreement.
Canada-Germany Tax Agreement Act, 1982 — C-5.85
DONE at Berlin, this 19 th day of April, 2001, in duplicate, in the English, French and German languages, each text being equally authentic. FOR CANADA FOR THE FEDERAL REPUBLIC OF GERMANY Philip Somerville Gerd Westdickenberg
Canada-Germany Tax Agreement Act, 1982 — C-5.85
Canada and the Federal Republic of Germany have agreed at the signing at Berlin on April 19, 2001 of the Agreement between the two States for the Avoidance of Double Taxation with respect to Taxes on Income and Certain other Taxes, the Prevention of Fiscal Evasion and the Assistance in Tax Matters, on the following provisions:
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
1 With reference to Article 4, paragraph 1, it is understood that the term resident of a Contracting State includes a person that is liable to tax on world income even if that person is liable to tax on capital only on capital situated in that State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 With reference to Article 6, the term immovable property shall include an interest in mineral deposits, sources and other natural resources and an option in respect of immovable property.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 3
3 With reference to Article 10, paragraph 2, income derived from rights or debt-claims participating in profits (including in the Federal Republic of Germany income of a “ stiller Gesellschafter ” from the sleeping partner’s participation as such or from a “ partiarisches Darlehen ” and “ Gewinnobligationen ”) that is deductible in determining the profits of the debtor may be taxed in the Contracting State in which it arises according to the laws of that State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 4
4 With reference to Article 12, paragraph 2, the term gross amount does not include turnover taxes.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 5
5 With reference to income taxable in accordance with Article 18, paragraph 1, (a) the rate of Canadian tax charged on periodic pension payments derived from sources within Canada shall not exceed the lesser of: (aa) 15 per cent of the gross amount of the payment, and (bb) the rate determined by reference to the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by the individual in the year, if the individual were resident in Canada, (b) German tax shall be levied on pensions derived from sources within the Federal Republic of Germany only if they are paid by the Federal Republic of Germany, a “ Land ”, a political subdivision or a local authority thereof.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) the rate of Canadian tax charged on periodic pension payments derived from sources within Canada shall not exceed the lesser of: (aa) 15 per cent of the gross amount of the payment, and (bb) the rate determined by reference to the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by the individual in the year, if the individual were resident in Canada,
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (aa)
(aa) 15 per cent of the gross amount of the payment, and
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (bb)
(bb) the rate determined by reference to the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by the individual in the year, if the individual were resident in Canada,
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) German tax shall be levied on pensions derived from sources within the Federal Republic of Germany only if they are paid by the Federal Republic of Germany, a “ Land ”, a political subdivision or a local authority thereof.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 6
6 With reference to Article 18, paragraph 2, the rate of tax charged by a Contracting State on annuities derived from sources within that State shall not exceed 15 per cent of the taxable portion of the payment. However, this limitation shall not apply to lump-sum payments arising on the surrender, cancellation, redemption, sale or other alienation of an annuity, or to payments of any kind under an annuity contract the cost of which was deductible, in whole or in part, in computing the income of any person who acquired the contract.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 7
7 With reference to Article 18, paragraph 3, subparagraph (c), the competent authority of a Contracting State shall notify the competent authority of the other Contracting State of changes made to the amount of social security benefits excluded from the taxable income of a resident of the first-mentioned State receiving such benefits.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 8
8 With reference to Article 18, paragraph 3, subparagraph (d), in determining the taxable income of an individual who is a resident of the Federal Republic of Germany there shall be allowed in respect of alimony or similar allowances paid to an individual who is a resident of Canada the amount that would be allowed if that last-mentioned individual were subject to tax in the Federal Republic of Germany.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 9
9 With reference to Article 23, paragraph 2, and Article 25, where a difference of qualification or attribution of income in Canada and the Federal Republic of Germany, not removed under a mutual agreement procedure according to Article 25, (a) would result in double taxation of such income, the Federal Republic of Germany shall eliminate such double taxation by the granting of a credit in accordance with the principles contained in Article 23, paragraph 2, subparagraph (b); (b) would result in an exemption or a relief of such income from Canadian tax and an exemption from German tax, the Federal Republic of Germany shall not grant, with respect to such income, an exemption within the meaning of Article 23, paragraph 2, subparagraph (a) but shall grant a credit in accordance with the principles contained in Article 23, paragraph 2, subparagraph (b).
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) would result in double taxation of such income, the Federal Republic of Germany shall eliminate such double taxation by the granting of a credit in accordance with the principles contained in Article 23, paragraph 2, subparagraph (b);
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) would result in an exemption or a relief of such income from Canadian tax and an exemption from German tax, the Federal Republic of Germany shall not grant, with respect to such income, an exemption within the meaning of Article 23, paragraph 2, subparagraph (a) but shall grant a credit in accordance with the principles contained in Article 23, paragraph 2, subparagraph (b).
Canada-Germany Tax Agreement Act, 1982 — C-5.85 10
10 With reference to Article 23 and Article 25, the Federal Republic of Germany shall avoid double taxation by a tax credit as provided for in Article 23, paragraph 2, subparagraph (b) and not by a tax exemption under Article 23, paragraph 2, subparagraph (a), if the Federal Republic of Germany has, after due consultation and subject to the limitations of its internal law, notified Canada through diplomatic channels of other items of income to which it intends to apply this paragraph. A notification made under this paragraph shall have effect from the day the notification is received.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 11
11 With reference to Article 26, it is understood that if information is requested by a Contracting State in accordance with that Article, the other Contracting State shall endeavour to obtain the information to which the request relates in the same way as if its own taxation were involved notwithstanding the fact that the other State does not, at that time, need such information.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 12
12 With reference to the Agreement, (a) if in the Federal Republic of Germany the taxes on dividends, interest, royalties or other items of income are levied on a resident of Canada by deduction at source, then the right of the Federal Republic of Germany to apply the deduction of tax at the rate provided for under its domestic law shall not be affected by the provisions of the Agreement; the tax so deducted at source shall be refunded upon application by the taxpayer to the extent that it is reduced or eliminated under the Agreement; (b) refund applications must be submitted by the end of the fourth year following the calendar year in which the tax that was deducted at source was assessed on the dividends, interest, royalties or other items of income; and (c) the Federal Republic of Germany may require an administrative certification by the competent authority of Canada that the taxpayer is a resident of Canada.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) if in the Federal Republic of Germany the taxes on dividends, interest, royalties or other items of income are levied on a resident of Canada by deduction at source, then the right of the Federal Republic of Germany to apply the deduction of tax at the rate provided for under its domestic law shall not be affected by the provisions of the Agreement; the tax so deducted at source shall be refunded upon application by the taxpayer to the extent that it is reduced or eliminated under the Agreement;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) refund applications must be submitted by the end of the fourth year following the calendar year in which the tax that was deducted at source was assessed on the dividends, interest, royalties or other items of income; and
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (c)
(c) the Federal Republic of Germany may require an administrative certification by the competent authority of Canada that the taxpayer is a resident of Canada.
Canada–Greece Tax Convention Act, 2010 — C-5.9 1
Short title 1 This Act may be cited as the Canada–Greece Tax Convention Act, 2010 .
Canada–Greece Tax Convention Act, 2010 — C-5.9 2
Definition of Convention 2 In this Act, Convention means the Convention between the Government of Canada and the Government of the Hellenic Republic set out in Schedule 1, as amended by the Protocol set out in Schedule 2.
Canada–Greece Tax Convention Act, 2010 — C-5.9 3
Convention approved 3 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Canada–Greece Tax Convention Act, 2010 — C-5.9 4
Inconsistent laws — general rule 4 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Canada–Greece Tax Convention Act, 2010 — C-5.9 5
Regulations 5 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Canada–Greece Tax Convention Act, 2010 — C-5.9 Notification
Notification * 6 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. * [Note: Convention in force December 16, 2010, see Canada Gazette Part I, Volume 145, page 437.]
Canada–Greece Tax Convention Act, 2010 — C-5.9
Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital,
Canada–Greece Tax Convention Act, 2010 — C-5.9
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Canada–Greece Tax Convention Act, 2010 — C-5.9 1
1 This Convention shall apply to taxes on income and on capital imposed on behalf of each Contracting State, irrespective of the manner in which they are levied.
Canada–Greece Tax Convention Act, 2010 — C-5.9 2
2 There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
Canada–Greece Tax Convention Act, 2010 — C-5.9 3
3 The existing taxes to which the Convention shall apply are, in particular: (a) in the case of the Hellenic Republic: (i) the income and capital tax on natural persons; (ii) the income and capital tax on legal persons; (hereinafter referred to as Hellenic tax ); and (b) in the case of Canada the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as Canadian tax ).
Canada–Greece Tax Convention Act, 2010 — C-5.9 (a)
(a) in the case of the Hellenic Republic: (i) the income and capital tax on natural persons; (ii) the income and capital tax on legal persons; (hereinafter referred to as Hellenic tax ); and
Canada–Greece Tax Convention Act, 2010 — C-5.9 (i)
(i) the income and capital tax on natural persons;
Canada–Greece Tax Convention Act, 2010 — C-5.9 (ii)
(ii) the income and capital tax on legal persons;
Canada–Greece Tax Convention Act, 2010 — C-5.9
(hereinafter referred to as Hellenic tax ); and
Canada–Greece Tax Convention Act, 2010 — C-5.9 (b)
(b) in the case of Canada the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as Canadian tax ).
Canada–Greece Tax Convention Act, 2010 — C-5.9 4
4 The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.