GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Poland Tax Convention Act, 2013 — C-8.8 2
2 Notwithstanding the provisions of Article 4, an individual who is a member of a diplomatic mission, consular post or permanent mission of a Contracting State which is situated in the other Contracting State or in a third State shall be deemed for the purposes of the Convention to be a resident only of the sending State if that individual is liable in the sending State to the same obligations in relation to tax on total income as are residents of that sending State.
Canada–Poland Tax Convention Act, 2013 — C-8.8 3
3 The Convention shall not apply to international organizations, to organs or officials thereof and to persons who are members of a diplomatic mission, consular post or permanent mission of a third State or group of States, being present in a Contracting State and who are not liable in either Contracting State to the same obligations in relation to tax on their total income as are residents thereof.
Canada–Poland Tax Convention Act, 2013 — C-8.8 1
1 The provisions of this Convention shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded by the laws of a Contracting State in the determination of the tax imposed by that State.
Canada–Poland Tax Convention Act, 2013 — C-8.8 2
2 Nothing in the Convention shall be construed as preventing a Contracting State from imposing a tax on amounts included in the income of a resident of that State with respect to a partnership, trust, company, or other entity in which that resident has an interest.
Canada–Poland Tax Convention Act, 2013 — C-8.8 3
3 The Convention shall not apply to any company, trust or other entity 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 other entity by that State is substantially lower than the amount that would be imposed by that State (after taking into account any reduction or offset of the amount of tax in any manner, including a refund, reimbursement, contribution, credit, or allowance to the company, trust or partnership, or to any other person) if all of the shares of the capital stock of the company or all of the interests in the trust or other entity, as the case may be, were beneficially owned by one or more individuals who were residents of that State.
Canada–Poland Tax Convention Act, 2013 — C-8.8 4
4 For the purposes of paragraph 3 of Article XXII (Consultation) 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 the convention 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 4 of Article 23 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.
Canada–Poland Tax Convention Act, 2013 — C-8.8 5
5 Nothing in this Convention shall be construed as preventing a Contracting State from imposing on the earnings of a company attributable to a permanent establishment in that State, or the earnings attributable to the alienation of immovable property situated in that State by a company carrying on a trade in immovable property, a tax in addition to the tax that would be chargeable on the earnings of a company that is a national of that State, except that any additional tax so imposed shall not exceed 5 per cent of the amount of such earnings that have not been subjected to such additional tax in previous taxation years. For the purpose of this provision, the term “earnings” means the earnings attributable to the alienation of such immovable property situated in a Contracting State as may be taxed by that State under the provisions of Article 6 or of paragraph 1 of Article 13, and the profits, including any gains, attributable to a permanent establishment in a Contracting State in a year and previous years, after deducting therefrom all taxes, other than the additional tax referred to herein, imposed on such profits in that State.
Canada–Poland Tax Convention Act, 2013 — C-8.8 1
1 Each of the Contracting States shall notify in writing through diplomatic channels to the other the completion of the procedures required by its law for the bringing into force of this Convention.
Canada–Poland Tax Convention Act, 2013 — C-8.8 2
2 This Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect: (a) in Poland: (i) in respect of taxes withheld at source, on income derived on or after 1 January in the calendar year next following the year in which the Convention enters into force, and (ii) in respect of other taxes, on income derived in any tax year beginning on or after 1 January in the calendar year next following the year in which the Convention enters into force; (b) in Canada: (i) 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 following that in which the Convention enters into force, and (ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year following that in which the Convention enters into force.
Canada–Poland Tax Convention Act, 2013 — C-8.8 (a)
(a) in Poland: (i) in respect of taxes withheld at source, on income derived on or after 1 January in the calendar year next following the year in which the Convention enters into force, and (ii) in respect of other taxes, on income derived in any tax year beginning on or after 1 January in the calendar year next following the year in which the Convention enters into force;
Canada–Poland Tax Convention Act, 2013 — C-8.8 (i)
(i) in respect of taxes withheld at source, on income derived on or after 1 January in the calendar year next following the year in which the Convention enters into force, and
Canada–Poland Tax Convention Act, 2013 — C-8.8 (ii)
(ii) in respect of other taxes, on income derived in any tax year beginning on or after 1 January in the calendar year next following the year in which the Convention enters into force;
Canada–Poland Tax Convention Act, 2013 — C-8.8 (b)
(b) in Canada: (i) 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 following that in which the Convention enters into force, and (ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year following that in which the Convention enters into force.
Canada–Poland Tax Convention Act, 2013 — C-8.8 (i)
(i) 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 following that in which the Convention enters into force, and
Canada–Poland Tax Convention Act, 2013 — C-8.8 (ii)
(ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year following that in which the Convention enters into force.
Canada–Poland Tax Convention Act, 2013 — C-8.8 3
3 The Convention between the Government of Canada and the Government of the Polish People’s Republic for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital signed at Warsaw on 4 May 1987 (hereinafter referred to as the 1987 Convention ) shall cease to have effect from the date upon which this Convention has effect in accordance with the provisions of paragraph 2 of this Article.
Canada–Poland Tax Convention Act, 2013 — C-8.8 4
4 The 1987 Convention shall terminate on the last date on which it has effect in accordance with paragraph 3.
Canada–Poland Tax Convention Act, 2013 — C-8.8 5
5 Notwithstanding the provisions of this Article, the provisions of paragraph 3 of Article 9 and Articles 23 and 24 of this Convention shall have effect from the date of entry into force of this Convention, without regard to the taxable period to which the matter relates.
Canada–Poland Tax Convention Act, 2013 — C-8.8 (a)
This Convention shall continue in effect indefinitely but either Contracting State may, on or before June 30 of any calendar year after the year of the entry into force, give to the other Contracting State a notice of termination in writing through the diplomatic channel. In such event, the Convention shall cease to have effect: (a) in Poland: (i) in respect of taxes withheld at source, on income derived on or after 1 January in the calendar year next following the year in which the notice is given, and (ii) in respect of other taxes, on income derived in any tax year beginning on or after 1 January in the calendar year next following the year in which the notice is given; (b) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, after the end of that calendar year, and (ii) in respect of other Canadian tax, for taxation years beginning after the end of that calendar year.
Canada–Poland Tax Convention Act, 2013 — C-8.8 (a)
(a) in Poland: (i) in respect of taxes withheld at source, on income derived on or after 1 January in the calendar year next following the year in which the notice is given, and (ii) in respect of other taxes, on income derived in any tax year beginning on or after 1 January in the calendar year next following the year in which the notice is given;
Canada–Poland Tax Convention Act, 2013 — C-8.8 (i)
(i) in respect of taxes withheld at source, on income derived on or after 1 January in the calendar year next following the year in which the notice is given, and
Canada–Poland Tax Convention Act, 2013 — C-8.8 (ii)
(ii) in respect of other taxes, on income derived in any tax year beginning on or after 1 January in the calendar year next following the year in which the notice is given;
Canada–Poland Tax Convention Act, 2013 — C-8.8 (b)
(b) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, after the end of that calendar year, and (ii) in respect of other Canadian tax, for taxation years beginning after the end of that calendar year.
Canada–Poland Tax Convention Act, 2013 — C-8.8 (i)
(i) in respect of tax withheld at the source on amounts paid or credited to non-residents, after the end of that calendar year, and
Canada–Poland Tax Convention Act, 2013 — C-8.8 (ii)
(ii) in respect of other Canadian tax, for taxation years beginning after the end of that calendar year.
Canada–Poland Tax Convention Act, 2013 — C-8.8
IN WITNESS WHEREOF the undersigned, duly authorised thereto by their respective Governments, have signed this Convention.
Canada–Poland Tax Convention Act, 2013 — C-8.8
DONE in duplicate at Ottawa, this 14th day of May 2012, in the English, French and Polish languages, all three texts being equally authentic.
Canada–Poland Tax Convention Act, 2013 — C-8.8
At the moment of signing the Convention between Canada and the Republic of Poland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (the Convention ) the signatories have agreed that the following provisions shall form an integral part of the Convention:
Canada–Poland Tax Convention Act, 2013 — C-8.8 1
1 For the purposes of subparagraph 1(h) of Article 3 and paragraph 2 of Article 8 of the Convention, it is understood that a navigation or an incidental stop outside the other Contracting State does not, in and of itself, render a transport not “solely” between places in the other Contracting State.
Canada–Poland Tax Convention Act, 2013 — C-8.8 2
2 With reference to paragraph 4 of Article 6 of the Convention, that paragraph is included given that, in the case of Canada, certain alienations of immovable property, in particular in connection with trading activities, give rise to “income” rather than “capital gains” for tax purposes.
Canada–Poland Tax Convention Act, 2013 — C-8.8 3
3 With reference to paragraph 4 of Article 9 and paragraph 3 of Article 23 of the Convention, in the case of Poland, the expression “in the case of fraud or wilful default” also includes all cases where a person has been notified that administrative proceedings concerning fraud or wilful default have been initiated against that person.
Canada–Poland Tax Convention Act, 2013 — C-8.8 4
4 With reference to Article 17 of the Convention, in the case of Poland, the term pensions also includes disability benefits ( renty ) and other similar payments under the social security law of Poland.
Canada–Poland Tax Convention Act, 2013 — C-8.8
IN WITNESS WHEREOF the undersigned, duly authorised thereto by their respective Governments, have signed this Protocol.
Canada Pension Plan — C-8 1
Short title 1 This Act may be cited as the Canada Pension Plan . R.S., c. C-5, s. 1
Canada Pension Plan — C-8 2
ime when he reached a specified age, the month in which he actually reached that age shall not be included. R.S., 1985, c. C-8, s. 2; R.S., 1985, c. 30 (2nd Supp.), s. 1, c. 1 (4th Supp.), s. 45(F); 1991, c. 44, s. 1, c. 49, s. 203; 1995, c. 33, s. 25; 2000, c. 12, s. 42; 2004, c. 25, s. 111; 2009, c. 31, s. 25; 2011, c. 24, s. 172; 2012, c. 19, s. 225, c. 31, s. 193; 2016, c. 14, s. 1; 2018, c. 12, s. 361 2022, c. 10, s. 415
Canada Pension Plan — C-8
additional maximum pensionable earnings of a person for a year has the meaning assigned by section 17.1; ( maximum supplémentaire des gains ouvrant droit à pension )
Canada Pension Plan — C-8 (a)
applicant means, in Part II, (a) a person or an estate that has applied for a benefit, (b) a person who has applied for a division of unadjusted pensionable earnings under section 55 or paragraph 55.1(1)(b) or (c), or (c) a person in respect of whom a division of unadjusted pensionable earnings has been approved under paragraph 55.1(1)(a); ( requérant )
Canada Pension Plan — C-8
average monthly pensionable earnings of a person means an amount calculated in accordance with section 47 or 48; ( moyenne mensuelle des gains ouvrant droit à pension )
Canada Pension Plan — C-8 (a)
balance-due day of a person for a year means (a) where the person died after October in the year and before May in the immediately following year, the day that is 6 months after the day of death, and (b) in any other case, April 30 in the immediately following year; ( date d’exigibilité du solde )
Canada Pension Plan — C-8
base contribution means a contribution under subsection 8(1), 9(1) or 10(1); ( cotisation de base )
Canada Pension Plan — C-8
base unadjusted pensionable earnings of a contributor for a year means an amount calculated in accordance with section 53; ( gains non ajustés de base ouvrant droit à pension )
Canada Pension Plan — C-8
basic exemption of a person for a year means an amount calculated in accordance with section 19; ( exemption de base )
Canada Pension Plan — C-8
beneficiary means a person, estate or other body to whom a benefit has become payable; ( bénéficiaire )
Canada Pension Plan — C-8
benefit means a benefit payable under this Act and includes a pension; ( prestation )
Canada Pension Plan — C-8
business includes a profession, calling, trade, manufacture or undertaking of any kind whatever, and includes an adventure or concern in the nature of trade but does not include an office or employment; ( entreprise )
Canada Pension Plan — C-8
common-law partner , in relation to a contributor, means a person who is cohabiting with the contributor in a conjugal relationship at the relevant time, having so cohabited with the contributor for a continuous period of at least one year. For greater certainty, in the case of a contributor’s death, the relevant time means the time of the contributor’s death; ( conjoint de fait )
Canada Pension Plan — C-8
Consumer Price Index means the Consumer Price Index for Canada, as published by Statistics Canada under the authority of the Statistics Act ; ( indice des prix à la consommation )
Canada Pension Plan — C-8
contribution means a contribution under this Act; ( cotisation )
Canada Pension Plan — C-8
contribution rate , in respect of an employee, an employer and a self-employed person for a year, means the contribution rate for that employee, employer and self-employed person for the year determined in accordance with section 11.1; ( taux de cotisation )
Canada Pension Plan — C-8
contributor means a person who has made an employee’s contribution or a contribution in respect of the person’s self-employed earnings, and includes a person the amount of whose earnings on which a contribution has been made for a year under this Act calculated as provided in subparagraph 53(1)(b)(i) exceeds zero and a person to whom unadjusted pensionable earnings have been attributed under section 55, 55.1 or 55.2; ( cotisant )
Canada Pension Plan — C-8
contributory period of a contributor has, subject to paragraph 44(2)(b) and subsections 44(5) and 56(5), the meaning assigned by section 49; ( période cotisable )
Canada Pension Plan — C-8
contributory salary and wages of a person for a year means an amount calculated in accordance with section 12; ( traitement et salaire cotisables )
Canada Pension Plan — C-8
contributory self-employed earnings of a person for a year means an amount calculated in accordance with section 13; ( gains cotisables provenant du travail qu’une personne exécute pour son propre compte )
Canada Pension Plan — C-8
disabled has the meaning assigned by section 42; ( invalide )
Canada Pension Plan — C-8
employee includes an officer; ( employé )
Canada Pension Plan — C-8
employer means a person liable to pay salary, wages or other remuneration in relation to employment, and, in relation to an officer, includes the person from whom the officer receives their remuneration; ( employeur )
Canada Pension Plan — C-8
employment means the state of being employed under an express or implied contract of service or apprenticeship, and includes the tenure of an office; ( emploi )
Canada Pension Plan — C-8
excepted employment means employment specified in subsection 6(2); ( emploi excepté )
Canada Pension Plan — C-8
first additional contribution means a contribution under subsection 8(1.1), 9(1.1) or 10(1.1); ( première cotisation supplémentaire )
Canada Pension Plan — C-8
first additional contribution rate , in respect of an employee, an employer and a self-employed person for a year, means the first additional contribution rate for that employee, employer and self-employed person for the year determined in accordance with section 11.2; ( premier taux de cotisation supplémentaire )
Canada Pension Plan — C-8
first additional contributory period of a contributor has the meaning assigned by section 49.1; ( première période cotisable supplémentaire )
Canada Pension Plan — C-8
first additional monthly pensionable earnings of a person means an amount calculated in accordance with section 48.1; ( premiers gains mensuels supplémentaires ouvrant droit à pension )
Canada Pension Plan — C-8
first additional unadjusted pensionable earnings of a contributor for a year means an amount calculated in accordance with section 53.1; ( premiers gains non ajustés supplémentaires ouvrant droit à pension )
Canada Pension Plan — C-8
maximum contributory earnings of a person for a year has the meaning assigned by section 16; ( maximum des gains cotisables )
Canada Pension Plan — C-8
maximum pensionable earnings of a person for a year has the meaning assigned by section 17; ( maximum des gains ouvrant droit à pension )
Canada Pension Plan — C-8
office means the position of an individual entitling him to a fixed or ascertainable stipend or remuneration and includes a judicial office, the office of a minister of the Crown, the office of a lieutenant governor, the office of a member of the Senate or House of Commons, a member of a legislative assembly or a member of a legislative or executive council and any other office the incumbent of which is elected by popular vote or is elected or appointed in a representative capacity, and also includes the position of a corporation director, and officer means a person holding such an office; ( fonction ou charge et fonctionnaire )
Canada Pension Plan — C-8
pension means a pension payable under this Act; ( pension )
Canada Pension Plan — C-8
Pension Appeals Board [Repealed, 2012, c. 19, s. 225]
Canada Pension Plan — C-8
Pension Index has the meaning assigned by section 43; ( indice de pension )
Canada Pension Plan — C-8
pensionable employment means employment specified in subsection 6(1); ( emploi ouvrant droit à pension )
Canada Pension Plan — C-8 (a)
prescribed means (a) in the case of a form or the information to be given on a form, authorized by the Minister having the control and direction of the administration of the Part of this Act to which the context extends, and (b) in any other case, prescribed by regulation or determined in accordance with rules prescribed by regulation; ( prescrit )
Canada Pension Plan — C-8
Record of Earnings means the Record of Earnings established under section 95; ( registre des gains )
Canada Pension Plan — C-8
representative means, in respect of any person, a guardian, curator, committee, executor, liquidator of a succession, administrator or other legal representative of that person; ( représentant )
Canada Pension Plan — C-8
Review Committee [Repealed, R.S., 1985, c. 30 (2nd Supp.), s. 1]
Canada Pension Plan — C-8
Review Tribunal [Repealed, 2012, c. 19, s. 225]
Canada Pension Plan — C-8
salary and wages on which a base contribution has been made for a year means an amount calculated in accordance with section 15; ( traitement et salaire sur lesquels a été versée une cotisation de base )
Canada Pension Plan — C-8
salary and wages on which a first additional contribution has been made for a year means an amount calculated in accordance with section 15.1; ( traitement et salaire sur lesquels a été versée une première cotisation supplémentaire )
Canada Pension Plan — C-8
salary and wages on which a second additional contribution has been made for a year means an amount calculated in accordance with section 15.2; ( traitement et salaire sur lesquels a été versée une deuxième cotisation supplémentaire )
Canada Pension Plan — C-8
second additional contribution means a contribution under subsection 8(1.2), 9(1.2) or 10(1.2); ( deuxième cotisation supplémentaire )
Canada Pension Plan — C-8
second additional contribution rate , in respect of an employee, an employer and a self-employed person for a year, means the second additional contribution rate for that employee, employer and self-employed person for the year determined in accordance with section 11.2; ( deuxième taux de cotisation supplémentaire )
Canada Pension Plan — C-8
second additional contributory period of a contributor has the meaning assigned by section 49.2; ( deuxième période cotisable supplémentaire )
Canada Pension Plan — C-8
second additional monthly pensionable earnings of a person means an amount calculated in accordance with section 48.2; ( deuxièmes gains mensuels supplémentaires ouvrant droit à pension )
Canada Pension Plan — C-8
second additional unadjusted pensionable earnings of a contributor for a year means an amount calculated in accordance with section 53.2; ( deuxièmes gains non ajustés supplémentaires ouvrant droit à pension )
Canada Pension Plan — C-8
self-employed earnings of a person for a year means an amount calculated in accordance with section 14; ( gains provenant du travail qu’une personne exécute pour son propre compte )
Canada Pension Plan — C-8
Social Insurance Number means a Social Insurance Number assigned to an individual under the authority of any Act of Parliament, and Social Insurance Number Card means a Social Insurance Number Card issued to an individual under that authority; ( numéro d’assurance sociale et carte matricule d’assurance sociale )
Canada Pension Plan — C-8
total first additional pensionable earnings of a contributor means an amount calculated in accordance with section 50.1; ( total des premiers gains supplémentaires ouvrant droit à pension )