GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55
At the signing of the Convention between the Government of Canada and the Government of the United Arab Emirates for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital (hereinafter referred to as “the Convention”), the undersigned have agreed upon the following provisions which form an integral part of the Convention.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 1
1 With reference to Articles 6 and 13 of the Convention, in the case of Canada, income from the alienation of immovable property shall be subjected to taxation in accordance with the provisions of paragraph 1 of Article 6 of the Convention.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 2
2 With reference to Article 8 of the Convention, it is understood that: (a) the provisions of paragraph 1 of that Article apply notwithstanding the provisions of Article 7 of the Convention; and (b) the provisions of that Article apply to the sale of passage tickets on behalf of other enterprises and to a hotel business, provided that the keeping of the hotel is for no other purpose than to provide transit passengers with night accommodation, the cost of such a service being included in the price of the passage ticket.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (a)
(a) the provisions of paragraph 1 of that Article apply notwithstanding the provisions of Article 7 of the Convention; and
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (b)
(b) the provisions of that Article apply to the sale of passage tickets on behalf of other enterprises and to a hotel business, provided that the keeping of the hotel is for no other purpose than to provide transit passengers with night accommodation, the cost of such a service being included in the price of the passage ticket.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 3
3 With reference to Article 10 of the Convention, it is understood that nothing contained therein affects the fiscal privileges available under the doctrine of sovereign immunity to the Government of a Contracting State or local Governments, and their agencies and institutions.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 4
4 With reference to Article 12 of the Convention, it is understood that the term royalties does not include payments in respect of the operation of mines or quarries or the exploitation of natural resources.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 5
5 With reference to Article 22 of the Convention, it is understood that nothing contained therein affects the rights of the United Arab Emirates to tax income related to oil and natural resources situated in the United Arab Emirates in accordance with its tax laws.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 6
6 A company which is a resident of a Contracting State and which has earnings in that State which may be taxed in a Contracting State in accordance with the provisions of Articles 6, 7 or 13 of the Convention, remains subject to the branch tax on such earnings but the rate of such tax shall not exceed 5 per cent.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 7
7 For the purpose of paragraph 6, the term earnings means the profits in a year and previous years after deducting therefrom: (a) 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, (b) all taxes chargeable in that Contracting State on such profits, other than the additional tax referred to herein, (c) the profits reinvested in that Contracting State, provided that where that Contracting State is Canada, the amount of such deduction shall be determined in accordance with the existing provisions of the law of Canada regarding the computation of the allowance in respect of investment in property in Canada, and any subsequent modification of those provisions which shall not affect the general principle hereof, and (d) five hundred thousand Canadian dollars ($500,000) or its equivalent in United Arab Emirates currency, less any amount deducted (i) by the company, or (ii) by a person related thereto from the same or a similar business as that carried on by the company under this subparagraph (d); for the purposes of this subparagraph (d) a company is related to another company if one company directly or indirectly controls the other, or both companies are directly or indirectly controlled by the same person or persons, or if the two companies deal with each other not at arm’s length.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (a)
(a) 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (b)
(b) all taxes chargeable in that Contracting State on such profits, other than the additional tax referred to herein,
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (c)
(c) the profits reinvested in that Contracting State, provided that where that Contracting State is Canada, the amount of such deduction shall be determined in accordance with the existing provisions of the law of Canada regarding the computation of the allowance in respect of investment in property in Canada, and any subsequent modification of those provisions which shall not affect the general principle hereof, and
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (d)
(d) five hundred thousand Canadian dollars ($500,000) or its equivalent in United Arab Emirates currency, less any amount deducted (i) by the company, or (ii) by a person related thereto from the same or a similar business as that carried on by the company under this subparagraph (d); for the purposes of this subparagraph (d) a company is related to another company if one company directly or indirectly controls the other, or both companies are directly or indirectly controlled by the same person or persons, or if the two companies deal with each other not at arm’s length.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (ii)
(ii) by a person related thereto from the same or a similar business as that carried on by the company under this subparagraph (d);
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55
for the purposes of this subparagraph (d) a company is related to another company if one company directly or indirectly controls the other, or both companies are directly or indirectly controlled by the same person or persons, or if the two companies deal with each other not at arm’s length.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 8
8 Where at any time an individual is treated for the purposes of taxation in Canada as having alienated a property and is taxed in Canada by reason thereof, that individual may elect in the individual’s annual return of income for the year of such alienation to be liable to tax in the United Arab Emirates in that year as if the individual had, immediately before that time, sold and repurchased such property for an amount equal to its fair market value at that time.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Protocol.
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56 1
Short title 1 This Act may be cited as the Canada–United Kingdom Trade Continuity Agreement Implementation Act .
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56 2
Definitions 2 The following definitions apply in this section and in sections 3 to 15 . Agreement means the Agreement on Trade Continuity between Canada and the United Kingdom of Great Britain and Northern Ireland, done at Ottawa, on December 9, 2020. ( Accord ) Canada–U.K. Joint Committee means the Canada–U.K. Joint Committee established under the Agreement and whose powers, functions and duties are set out in Chapter Twenty-Six of CETA. ( Comité mixte Canada–R.-U. ) CETA means the Comprehensive Economic and Trade Agreement between Canada and the European Union and its Member States, done at Brussels on October 30, 2016. ( AÉCG ) federal law means the whole or any portion of an Act of Parliament or a regulation, order or other instrument issued, made or established in the exercise of a power conferred by or under an Act of Parliament. ( texte législatif fédéral ) Minister means the Minister for International Trade. ( ministre )
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56
Agreement means the Agreement on Trade Continuity between Canada and the United Kingdom of Great Britain and Northern Ireland, done at Ottawa, on December 9, 2020. ( Accord )
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56
Canada–U.K. Joint Committee means the Canada–U.K. Joint Committee established under the Agreement and whose powers, functions and duties are set out in Chapter Twenty-Six of CETA. ( Comité mixte Canada–R.-U. )
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56
CETA means the Comprehensive Economic and Trade Agreement between Canada and the European Union and its Member States, done at Brussels on October 30, 2016. ( AÉCG )
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56
federal law means the whole or any portion of an Act of Parliament or a regulation, order or other instrument issued, made or established in the exercise of a power conferred by or under an Act of Parliament. ( texte législatif fédéral )
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56
Minister means the Minister for International Trade. ( ministre )
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56 3
Interpretation consistent with Agreement 3 For greater certainty, this Act and any federal law that implements a provision of the Agreement or fulfils an obligation of the Government of Canada under the Agreement is to be interpreted in a manner consistent with the Agreement.
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56 4
References to CETA provisions 4 A reference in this Act to a provision of CETA is a reference to that provision as incorporated by reference in the Agreement.
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56 5
Non-application of Act and Agreement to water 5 For greater certainty, nothing in this Act or the Agreement, except Chapters Twenty-Two and Twenty-Four of CETA, applies to natural surface or ground water in liquid, gaseous or solid state.
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56 6
Construction 6 For greater certainty, nothing in this Act, by specific mention or omission, is to be construed to affect in any manner the right of Parliament to enact legislation to implement any provision of the Agreement or fulfil any of the obligations of the Government of Canada under the Agreement.
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56 7
Binding on Her Majesty 7 This Act is binding on Her Majesty in right of Canada.
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56 8
Purpose 8 The purpose of this Act is to implement the Agreement, the objectives of which, as elaborated more specifically through its provisions, are to (a) establish a free trade area in accordance with the Agreement; (b) promote, through the expansion of reciprocal trade, the harmonious development of the economic relations between Canada and the United Kingdom in order to create opportunities for economic development; (c) promote conditions of fair competition affecting trade between Canada and the United Kingdom; (d) substantially increase investment opportunities in Canada and the United Kingdom, while preserving the right of each party to the Agreement to regulate to achieve legitimate policy goals; (e) eliminate barriers to trade in goods and services in order to contribute to the harmonious development and expansion of world and regional trade; (f) provide adequate and effective protection and enforcement of intellectual property rights in the territory where the Agreement applies; (g) protect, enhance and enforce basic workers’ rights, strengthen cooperation on labour matters and build on the respective international commitments of Canada and the United Kingdom on labour matters; (h) enhance and enforce environmental laws and regulations and strengthen cooperation between Canada and the United Kingdom on environmental matters; and (i) promote sustainable development.
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56 9
Causes of action under sections 10 to 15 9 (1) No person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of sections 10 to 15 or an order made under those sections. Causes of action under Agreement (2) No person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of the Agreement. Exception (3) Subsection (2) does not apply with respect to causes of action arising out of, and proceedings taken under, Section F of Chapter Eight or Article 13.21 of CETA.
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56 10
Agreement approved 10 The Agreement is approved.
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56 11
Canadian representative on Canada–U.K. Joint Committee 11 The Minister is the principal representative of Canada on the Canada–U.K. Joint Committee.
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56 12
Powers of Minister 12 (1) The Minister may (a) propose the names of individuals to serve as members of the tribunals established under Section F of Chapter Eight of CETA; and (b) propose the names of individuals to be included in the sub-lists referred to in paragraph 1 of Article 29.8 of CETA. Power of Minister of Finance (2) The Minister of Finance may propose the names of individuals to be included in the sub-lists referred to in paragraph 3 of Article 13.20 of CETA. Powers of Minister of Labour (3) The Minister of Labour may propose the names of individuals to be included in the list established under paragraph 6 of Article 23.10 of CETA and propose, for inclusion in that list, the names of individuals to serve as the chairperson of a Panel of Experts established under that Article. Powers of Minister of the Environment (4) The Minister of the Environment may propose the names of individuals to be included in the list established under paragraph 6 of Article 24.15 of CETA and propose, for inclusion in that list, the names of individuals to serve as the chairperson of a Panel of Experts established under that Article.
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56 13
Operation of Chapter Twenty-Nine 13 The Minister is to designate an agency, division or branch of the Government of Canada to facilitate the operation of Chapter Twenty-Nine of CETA.
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56 14
Payment of expenses 14 The Government of Canada is to pay its appropriate share of the aggregate of (a) the expenses incurred by tribunals established under the Agreement and the remuneration and expenses payable to members of those tribunals; (b) the expenses incurred by arbitration panels and Panels of Experts established under the Agreement and the remuneration and expenses payable to arbitrators, panellists on those Panels of Experts and mediators; and (c) the expenses incurred by the Canada–U.K. Joint Committee and the specialized committees, bilateral dialogues, working groups and other bodies established under the Agreement and the remuneration and expenses payable to representatives on the Canada–U.K. Joint Committee and those specialized committees and to members of those bilateral dialogues, working groups and other bodies.
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56 15
Orders — Article 29.14 of CETA 15 (1) The Governor in Council may, for the purpose of suspending obligations in accordance with Article 29.14 of CETA, by order, do any one or more of the following: (a) suspend rights or privileges granted by Canada to the United Kingdom or to goods, service suppliers, investors or investments of investors of the United Kingdom under the Agreement or any federal law; (b) modify or suspend the application of any federal law with respect to the United Kingdom or to goods, service suppliers, investors or investments of investors of the United Kingdom; (c) extend the application of any federal law to the United Kingdom or to goods, service suppliers, investors or investments of investors of the United Kingdom; (d) take any other measure that the Governor in Council considers necessary. Period of order (2) Unless repealed, an order made under subsection (1) has effect for the period specified in the order.
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56 50
Investment Canada Act 50 Any application that is filed under section 17 of the Investment Canada Act before the day on which section 23 of this Act comes into force and in respect of which the Minister of Industry has not made a decision referred to in section 23.1 of the Investment Canada Act before that day is deemed never to have been filed if (a) the investment to which the application relates would have been subject to subsection 14.11(1) or (2) of that Act had the application been filed on that day; and (b) the enterprise value of the assets to which the application relates is less than the amount determined in accordance with subsection 14.11(1) of that Act.
Canada–United Kingdom Trade Continuity Agreement Implementation Act — C-10.56 Order in council
Order in council * 52 (1) Subject to subsection (2), this Act, other than section 51 , comes into force on a day to be fixed by order of the Governor in Council. Order in council (2) Subsection 9 (3), paragraph 12 (1)(a), paragraph 14 (a) and section 30 come into force on a day to be fixed by order of the Governor in Council, but that day must not be before the day referred to in subsection (1). * [Note: Act, other than subsection 9(3), paragraphs 12(1)(a) and 14(a) and sections 30 and 51, in force April 1, 2021, see SI/2021-14.]
Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act — C-10.58 1
Short title 1 This Act may be cited as the Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act .
Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act — C-10.58 2
Definition of Agreement 2 In this Act, Agreement means the Agreement between the Government of Canada and the Government of the United States of America set out in the schedule, as amended from time to time.
Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act — C-10.58 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–United States Enhanced Tax Information Exchange Agreement Implementation Act — C-10.58 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 (other than Part XVIII of the Income Tax Act ), 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–United States Enhanced Tax Information Exchange Agreement Implementation Act — C-10.58 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–United States Enhanced Tax Information Exchange Agreement Implementation Act — C-10.58 Entry into force of Agreement
Entry into force of Agreement * 6 (1) The Minister of Finance must cause a notice of the day on which the Agreement enters into force to be published in the Canada Gazette within 60 days after that day. Amending instrument (2) The Minister of Finance must cause a notice of the day on which any instrument amending the Agreement enters into force to be published, together with a copy of the instrument, in the Canada Gazette within 60 days after that day. Termination (3) The Minister of Finance must cause a notice of the day on which the Agreement is terminated to be published in the Canada Gazette within 60 days after that day. * [Note: Agreement in force June 27, 2014, see Canada Gazette Part I, Volume 148, page 2234.]
Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act — C-10.58
WHEREAS, THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE UNITED STATES OF AMERICA (each, a “Party” and together, the “Parties”) have a longstanding and close relationship with respect to mutual assistance in tax matters and desire to conclude an agreement to improve international tax compliance by further building on that relationship;
Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act — C-10.58
WHEREAS, Article XXVII of the Convention between Canada and the United States of America with Respect to Taxes on Income and on Capital , done at Washington on 26 September 1980, as amended by the Protocols done on 14 June 1983, 28 March 1984, 17 March 1995, 29 July 1997 and 21 September 2007 (the “Convention”) authorizes the exchange of information for tax purposes, including on an automatic basis;
Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act — C-10.58
WHEREAS, the United States of America enacted provisions commonly known as the Foreign Account Tax Compliance Act (“FATCA”), which introduce a reporting regime for financial institutions with respect to certain accounts;
Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act — C-10.58
WHEREAS, the Governments of Canada and the United States of America are supportive of applying the underlying policy goal of FATCA on a reciprocal basis to improve tax compliance;
Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act — C-10.58
WHEREAS, FATCA has raised a number of issues, including that Canadian financial institutions may not be able to comply with certain aspects of FATCA due to domestic legal impediments;
Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act — C-10.58
WHEREAS, the Government of the United States of America collects information regarding certain accounts maintained by U.S. financial institutions held by residents of Canada and is committed to exchanging such information with the Government of Canada and pursuing equivalent levels of exchange;
Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act — C-10.58
WHEREAS, the Parties are committed to working together over the longer term towards achieving common reporting and due diligence standards for financial institutions;