GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
1 Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 The term immovable property shall have the meaning which it has for the purposes of the relevant taxation law of the Contracting State 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, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 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-Germany Tax Agreement Act, 1982 — C-5.85 4
4 The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
1 The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on or has carried on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on or has carried on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State 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-Germany Tax Agreement Act, 1982 — C-5.85 3
3 In determining the profits of a permanent establishment, there shall be allowed those deductible expenses which are incurred for the purposes of the permanent establishment including executive and general administrative expenses, whether incurred in the State in which the permanent establishment is situated or elsewhere.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 4
4 Insofar as it has been customary in a Contracting State 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 Contracting State from determining the profits to be taxed by such an 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-Germany Tax Agreement Act, 1982 — C-5.85 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-Germany Tax Agreement Act, 1982 — C-5.85 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-Germany Tax Agreement Act, 1982 — C-5.85 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-Germany Tax Agreement Act, 1982 — C-5.85 1
1 Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 Profits of an enterprise of a Contracting State from the use or rental of containers (including trailers, barges, and related equipment for the transport of containers) used in international traffic shall be taxable only in that State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 3
3 Notwithstanding the provisions of Article 7, profits derived by an enterprise of a Contracting State from a voyage of a ship where the principal purpose of the voyage is to transport passengers or property between places in the other Contracting State, may be taxed in that other State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 4
4 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-Germany Tax Agreement Act, 1982 — C-5.85 (a)
Where (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, 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-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,
Canada-Germany Tax Agreement Act, 1982 — C-5.85
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-Germany Tax Agreement Act, 1982 — C-5.85 1
1 Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if a resident of the other Contracting State is the beneficial owner of the dividends the tax so charged shall not exceed: (a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company that controls at least 10 per cent of the voting power in the company paying the dividends; (b) 15 per cent of the gross amount of the dividends in all other cases. The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company that controls at least 10 per cent of the voting power in the company paying the dividends;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) 15 per cent of the gross amount of the dividends in all other cases.
Canada-Germany Tax Agreement Act, 1982 — C-5.85
The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 3
3 The term dividends as used in this Article means: (a) dividends on shares including income from shares, “ jouissance ” shares or “ jouissance ” rights, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, and (b) other income which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident, and for the purpose of taxation in the Federal Republic of Germany, income derived by a “ stiller Gesellschafter ” (sleeping partner) from the partner’s participation as such, income from a “ partiarisches Darlehen ” (loan, with interest rate linked to borrower’s profit) or “ Gewinnobligationen ” (profit sharing bonds) and similar remuneration which is dependent on profits as well as distributions on certificates of an investment trust.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) dividends on shares including income from shares, “ jouissance ” shares or “ jouissance ” rights, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, and
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) other income which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident, and for the purpose of taxation in the Federal Republic of Germany, income derived by a “ stiller Gesellschafter ” (sleeping partner) from the partner’s participation as such, income from a “ partiarisches Darlehen ” (loan, with interest rate linked to borrower’s profit) or “ Gewinnobligationen ” (profit sharing bonds) and similar remuneration which is dependent on profits as well as distributions on certificates of an investment trust.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 4
4 The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 5
5 Where a company which is a resident of a Contracting State and not also a resident of the other Contracting State derives profits or income from the other State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 6
6 Notwithstanding any provision in this Agreement, Canada may impose on the earnings of a company attributable to permanent establishments in Canada, or on the earnings attributable to the alienation of immovable property situated in Canada by a company carrying on a trade in immovable property, tax in addition to the tax which would be chargeable on the earnings of a company that is a resident of Canada, provided that the rate of such additional tax so imposed shall not exceed the percentage limitation provided for under subparagraph (a) of paragraph 2 of the amount of such earnings which have not been subjected to such additional tax in previous taxation years. For the purpose of this provision, the term earnings means: (a) the earnings attributable to the alienation of such immovable property situated in Canada as may be taxed by Canada under the provisions of Article 6 or of paragraph 1 of Article 13, and (b) the profits attributable to such permanent establishments in Canada (including gains from the alienation of property forming part of the business property, referred to in paragraph 2 of Article 13, of such permanent establishments) in accordance with Article 7 in a year and previous years after deducting therefrom: (aa) business losses attributable to such permanent establishments (including losses from the alienation of property forming part of the business property of such permanent establishments) in such year and previous years, (bb) all taxes chargeable in Canada on such profits, other than the additional tax referred to herein, (cc) the profits reinvested in Canada, provided that the amount of such deduction shall be determined in accordance with the provisions of the law of Canada, as they be amended from time to time without changing the general principle hereof, regarding the computation of the allowance in respect of investment in property in Canada, and (dd) five hundred thousand Canadian dollars ($500,000) or its equivalent in the currency of the Federal Republic of Germany, less any amount deducted (aaa) by the company, or (bbb) by a person related thereto from the same or a similar business as that carried on by the company under this clause.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) the earnings attributable to the alienation of such immovable property situated in Canada as may be taxed by Canada under the provisions of Article 6 or of paragraph 1 of Article 13, and
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) the profits attributable to such permanent establishments in Canada (including gains from the alienation of property forming part of the business property, referred to in paragraph 2 of Article 13, of such permanent establishments) in accordance with Article 7 in a year and previous years after deducting therefrom: (aa) business losses attributable to such permanent establishments (including losses from the alienation of property forming part of the business property of such permanent establishments) in such year and previous years, (bb) all taxes chargeable in Canada on such profits, other than the additional tax referred to herein, (cc) the profits reinvested in Canada, provided that the amount of such deduction shall be determined in accordance with the provisions of the law of Canada, as they be amended from time to time without changing the general principle hereof, regarding the computation of the allowance in respect of investment in property in Canada, and (dd) five hundred thousand Canadian dollars ($500,000) or its equivalent in the currency of the Federal Republic of Germany, less any amount deducted (aaa) by the company, or (bbb) by a person related thereto from the same or a similar business as that carried on by the company under this clause.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (aa)
(aa) business losses attributable to such permanent establishments (including losses from the alienation of property forming part of the business property of such permanent establishments) in such year and previous years,
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (bb)
(bb) all taxes chargeable in Canada on such profits, other than the additional tax referred to herein,
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (cc)
(cc) the profits reinvested in Canada, provided that the amount of such deduction shall be determined in accordance with the provisions of the law of Canada, as they be amended from time to time without changing the general principle hereof, regarding the computation of the allowance in respect of investment in property in Canada, and
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (dd)
(dd) five hundred thousand Canadian dollars ($500,000) or its equivalent in the currency of the Federal Republic of Germany, less any amount deducted (aaa) by the company, or (bbb) by a person related thereto from the same or a similar business as that carried on by the company under this clause.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (bbb)
(bbb) by a person related thereto from the same or a similar business as that carried on by the company
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
1 Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if a resident of the other Contracting State is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 3
3 Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner thereof shall be taxable only in that other State to the extent that such interest: (a) is paid in connection with the sale on credit of any equipment or merchandise by the purchasing person to the selling person, except where the sale is made between associated persons; (b) is paid in respect of indebtedness of the government of a Contracting State or of a “ Land ”, or political subdivision or local authority thereof; (c) is paid to the Canadian Export Development Corporation or to the German “ Kreditanstalt für Wiederaufbau ” or the “ Deutsche Gesellschaft für Wirtschaftliche Zusammenarbeit ”; (d) is paid to the government of a Contracting State or of a “ Land ”, or political subdivision thereof, or to the central bank of a Contracting State; or (e) is paid to a resident of the other State which was constituted and is operated exclusively to administer or provide benefits under one or more pension, retirement or other employee benefits plans provided that: (aa) the resident is generally exempt from income tax in the other State, and (bb) the interest is not derived from carrying on a trade or a business or from an associated person. For the purpose of subparagraphs (a) and (e), a person is associated with another person if it is related to, or controlled or managed by the other person or if both persons are related to, or controlled by or managed by a third person. For the purpose of the preceding sentence, a person is related to another person if more than 50 per cent of the voting shares belongs to the other person, to persons with whom the other person is associated, or to other persons so associated with it.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) is paid in connection with the sale on credit of any equipment or merchandise by the purchasing person to the selling person, except where the sale is made between associated persons;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) is paid in respect of indebtedness of the government of a Contracting State or of a “ Land ”, or political subdivision or local authority thereof;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (c)
(c) is paid to the Canadian Export Development Corporation or to the German “ Kreditanstalt für Wiederaufbau ” or the “ Deutsche Gesellschaft für Wirtschaftliche Zusammenarbeit ”;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (d)
(d) is paid to the government of a Contracting State or of a “ Land ”, or political subdivision thereof, or to the central bank of a Contracting State; or
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (e)
(e) is paid to a resident of the other State which was constituted and is operated exclusively to administer or provide benefits under one or more pension, retirement or other employee benefits plans provided that: (aa) the resident is generally exempt from income tax in the other State, and (bb) the interest is not derived from carrying on a trade or a business or from an associated person.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (aa)
(aa) the resident is generally exempt from income tax in the other State, and
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (bb)
(bb) the interest is not derived from carrying on a trade or a business or from an associated person.
Canada-Germany Tax Agreement Act, 1982 — C-5.85
For the purpose of subparagraphs (a) and (e), a person is associated with another person if it is related to, or controlled or managed by the other person or if both persons are related to, or controlled by or managed by a third person. For the purpose of the preceding sentence, a person is related to another person if more than 50 per cent of the voting shares belongs to the other person, to persons with whom the other person is associated, or to other persons so associated with it.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 4
4 The term interest as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures as well as income which is subjected to the same taxation treatment as income from money lent by the laws of the State in which the income arises. However, the term interest does not include income dealt with in Article 10.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 5
5 The provisions of paragraphs 1 to 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 6
6 Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 7
7 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
1 Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.