GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 (a)
(a) the resident is the beneficial owner of the interest and is generally exempt from tax in the other State; and
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 (b)
(b) the interest is not derived from carrying on a trade or a business or from a related person.”
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 4
4 With reference to paragraph 3 of Article 12 of the Convention, it is understood that payments of any kind received as consideration for the use of, or the right to use, software shall be treated as royalties, if: (a) the source code is transferred to the user in addition to the software; or (b) the software is developed for, or adapted to, the specific demands of a particular end-user; or (c) the payments for the acquisition of the software are measured by reference to the productivity or use of such software.
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 (a)
(a) the source code is transferred to the user in addition to the software; or
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 (b)
(b) the software is developed for, or adapted to, the specific demands of a particular end-user; or
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 (c)
(c) the payments for the acquisition of the software are measured by reference to the productivity or use of such software.
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 5
5 With reference to paragraph 3 of Article 21 of the Convention, it is understood that, where the income arises in Canada and that income is from a trust, other than a trust to which contributions were deductible, the tax so charged by Canada shall, if the income is taxable in Korea, not exceed 15 per cent of the gross amount of the income.
Canada–Korea Income Tax Convention Act, 1980 — C-6.5
IN WITNESS WHEREOF the undersigned, duly authorized to that effect by their respective Governments, have signed this Protocol.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 1
Short title 1 This Act may be cited as the Canada — Kuwait Tax Agreement Act, 2002 .
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 2
Definition of Agreement 2 In this Act, Agreement means the Agreement between the Government of Canada and the Government of the State of Kuwait set out in the schedule.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 3
Agreement approved 3 The Agreement is approved and has the force of law in Canada during the period that the Agreement, by its terms, is in force.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 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 Agreement and the provisions of any other law, the provisions of this Act and the Agreement prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Agreement and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 5
Regulations 5 The Minister of National Revenue may make any regulations that are necessary for carrying out the Agreement or for giving effect to any of its provisions.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 Notification
Notification * 6 The Minister of Finance shall cause a notice of the day on which the Agreement 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: Agreement in force August 26, 2003, see Canada Gazette Part I, Volume 137, page 3312.]
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
The Government of Canada and the Government of the State of Kuwait, desiring to promote their mutual economic relations by removing fiscal obstacles, through the conclusion of an agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows:
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 1
1 This Agreement 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 — Kuwait Tax Agreement Act, 2002 — C-6.6 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 — Kuwait Tax Agreement Act, 2002 — C-6.6 3
3 The existing taxes to which this Agreement shall apply are in particular: a) in the case of Canada: the taxes on income and on capital imposed by the Government of Canada (hereinafter referred to as “Canadian tax”); b) in the case of Kuwait: (1) the corporate income tax; (2) the contribution from the net profits of the Kuwaiti shareholding companies payable to the Kuwait Foundation for Advancement of Science (KFAS); and (3) the Zakat; (hereinafter referred to as “Kuwaiti tax”).
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 a)
a) in the case of Canada: the taxes on income and on capital imposed by the Government of Canada (hereinafter referred to as “Canadian tax”);
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 (2)
(2) the contribution from the net profits of the Kuwaiti shareholding companies payable to the Kuwait Foundation for Advancement of Science (KFAS); and
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
(hereinafter referred to as “Kuwaiti tax”).
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 4
4 This Agreement shall apply also to any identical or substantially similar taxes, which are imposed after the date of signature of this Agreement in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any substantial changes, which have been made in their respective taxation laws.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 1
1 For the purposes of this Agreement, unless the context otherwise requires: a) the term Canada used in a geographical sense, means the territory of Canada, including: (1) any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (2) the seas and airspace above every area referred to in clause (1) , in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein; b) the term Kuwait means the territory of the State of Kuwait including any area beyond the territorial sea which in accordance with international law has been or may hereafter be designated, under the laws of Kuwait, as an area over which Kuwait may exercise sovereign rights or jurisdiction; c) the terms a Contracting State and the other Contracting State mean Canada or Kuwait as the context requires; d) the term person includes an individual, a trust, a company and other body of persons; e) the term national means: (1) in respect of Canada: any Canadian within the meaning of the laws of Canada, and any legal person, partnership or association deriving its status as such from the laws in force in Canada; (2) in respect of Kuwait: any individual possessing the Kuwaiti nationality, and any legal person, partnership, association or other entity deriving its status as such from the laws in force in Kuwait; f) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; g) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; h) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; i) the term tax means Canadian tax or Kuwaiti tax, as the context requires; j) the term competent authority means: (1) in Canada: the Minister of National Revenue or the Minister’s authorized representative; (2) in Kuwait: the Minister of Finance or the Minister’s authorized representative; k) the term fixed base includes a permanent place for the purpose of performing professional services or other activities of an independent nature.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 (1)
a) the term Canada used in a geographical sense, means the territory of Canada, including: (1) any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (2) the seas and airspace above every area referred to in clause (1) , in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 (1)
(1) any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 (2)
(2) the seas and airspace above every area referred to in clause (1) , in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
b) the term Kuwait means the territory of the State of Kuwait including any area beyond the territorial sea which in accordance with international law has been or may hereafter be designated, under the laws of Kuwait, as an area over which Kuwait may exercise sovereign rights or jurisdiction;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
c) the terms a Contracting State and the other Contracting State mean Canada or Kuwait as the context requires;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
d) the term person includes an individual, a trust, a company and other body of persons;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 (1)
e) the term national means: (1) in respect of Canada: any Canadian within the meaning of the laws of Canada, and any legal person, partnership or association deriving its status as such from the laws in force in Canada; (2) in respect of Kuwait: any individual possessing the Kuwaiti nationality, and any legal person, partnership, association or other entity deriving its status as such from the laws in force in Kuwait;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 (1)
(1) in respect of Canada: any Canadian within the meaning of the laws of Canada, and any legal person, partnership or association deriving its status as such from the laws in force in Canada;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 (2)
(2) in respect of Kuwait: any individual possessing the Kuwaiti nationality, and any legal person, partnership, association or other entity deriving its status as such from the laws in force in Kuwait;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
f) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
g) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
h) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
i) the term tax means Canadian tax or Kuwaiti tax, as the context requires;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 (1)
j) the term competent authority means: (1) in Canada: the Minister of National Revenue or the Minister’s authorized representative; (2) in Kuwait: the Minister of Finance or the Minister’s authorized representative;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 (1)
(1) in Canada: the Minister of National Revenue or the Minister’s authorized representative;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 (2)
(2) in Kuwait: the Minister of Finance or the Minister’s authorized representative;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
k) the term fixed base includes a permanent place for the purpose of performing professional services or other activities of an independent nature.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 2
2 As regards the application of this Agreement by a Contracting State any term not defined therein shall, unless the context otherwise requires, have the meaning which it has under the law of that Contracting State concerning the taxes to which this Agreement applies.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 1
1 For the purposes of this Agreement the term resident of a Contracting State means: a) in the case of Canada: any person who, under the tax law of Canada is liable to tax therein by reason of the person’s domicile, residence, place of management or any other criterion of a similar nature, but does not include any person who is liable to tax in Canada in respect only of income from sources in Canada; b) in the case of Kuwait: (1) an individual who is a Kuwaiti national, provided that the individual has a substantial presence, permanent home or habitual abode in Kuwait and that the individual’s personal and economic relations are closer to Kuwait than to any other third state; and (2) a company which is incorporated in Kuwait.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
a) in the case of Canada: any person who, under the tax law of Canada is liable to tax therein by reason of the person’s domicile, residence, place of management or any other criterion of a similar nature, but does not include any person who is liable to tax in Canada in respect only of income from sources in Canada;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 (1)
b) in the case of Kuwait: (1) an individual who is a Kuwaiti national, provided that the individual has a substantial presence, permanent home or habitual abode in Kuwait and that the individual’s personal and economic relations are closer to Kuwait than to any other third state; and (2) a company which is incorporated in Kuwait.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 (1)
(1) an individual who is a Kuwaiti national, provided that the individual has a substantial presence, permanent home or habitual abode in Kuwait and that the individual’s personal and economic relations are closer to Kuwait than to any other third state; and
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 (2)
(2) a company which is incorporated in Kuwait.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 2
2 For the purposes of paragraph 1, the term resident of a Contracting State shall include: a) the Government of that Contracting State or a political subdivision or local authority thereof; and b) any corporation, Central Bank, fund, authority, foundation, commission, agency or other entity that was established under the law of that Contracting State and that is wholly-owned and controlled by the Government of that Contracting State or a political subdivision or local authority thereof, by any entity referred to in this subparagraph or by any combination thereof; and c) any entity established in that Contracting State all the capital of which has been provided by the Government of that Contracting State or a political subdivision or local authority thereof either alone or together with the governments of other States.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
a) the Government of that Contracting State or a political subdivision or local authority thereof; and
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
b) any corporation, Central Bank, fund, authority, foundation, commission, agency or other entity that was established under the law of that Contracting State and that is wholly-owned and controlled by the Government of that Contracting State or a political subdivision or local authority thereof, by any entity referred to in this subparagraph or by any combination thereof; and
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
c) any entity established in that Contracting State all the capital of which has been provided by the Government of that Contracting State or a political subdivision or local authority thereof either alone or together with the governments of other States.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 3
3 Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individual’s status shall be determined in accordance with the following rules: a) the individual shall be deemed to be a resident only of the Contracting State in which the individual has a permanent home available; b) if the individual has a permanent home available in both Contracting States, the individual shall be deemed to be a resident only of the Contracting State with which the individual’s personal and economic relations are closer (centre of vital interests); c) if the Contracting State in which the individual’s centre of vital interests cannot be determined, or if the individual has not a permanent home available in either Contracting State, the individual shall be deemed to be a resident only of the Contracting State in which the individual has a habitual abode; d) if the individual has an habitual abode in both Contracting States or in neither of them, the individual shall be deemed to be a resident only of the Contracting State of which the individual is a national; e) if the individual’s status cannot be determined under the provisions of subparagraphs a) to d), the competent authorities of the Contracting States shall settle the question by mutual agreement.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
a) the individual shall be deemed to be a resident only of the Contracting State in which the individual has a permanent home available;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
b) if the individual has a permanent home available in both Contracting States, the individual shall be deemed to be a resident only of the Contracting State with which the individual’s personal and economic relations are closer (centre of vital interests);
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
c) if the Contracting State in which the individual’s centre of vital interests cannot be determined, or if the individual has not a permanent home available in either Contracting State, the individual shall be deemed to be a resident only of the Contracting State in which the individual has a habitual abode;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
d) if the individual has an habitual abode in both Contracting States or in neither of them, the individual shall be deemed to be a resident only of the Contracting State of which the individual is a national;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
e) if the individual’s status cannot be determined under the provisions of subparagraphs a) to d), the competent authorities of the Contracting States shall settle the question by mutual agreement.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 4
4 Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, then it shall be deemed to be a resident only of the Contracting State of which it is a national.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 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 — Kuwait Tax Agreement Act, 2002 — C-6.6 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 exploitation of natural resources.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 3
3 A building site, or construction, assembly, erection or installation project or a supervisory activity in connection therewith constitutes a permanent establishment only if such site, project or activity continues for a period of more than six months.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 4
4 The furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other engaged personnel in the other Contracting State constitutes a permanent establishment provided that such activities continue for the same project or a connected project for a period or periods aggregating more than six months within any twelve-month period.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 5
5 An enterprise of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State if substantial equipment is being used or installed for more than three months within any twelve-month period in the other Contracting State by, for or under contract with the enterprise.
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6 6
6 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 advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise; 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 — Kuwait Tax Agreement Act, 2002 — C-6.6
a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
Canada — Kuwait Tax Agreement Act, 2002 — C-6.6
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 — Kuwait Tax Agreement Act, 2002 — C-6.6
e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for similar activities which have a preparatory or auxiliary character, for the enterprise;