GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1996 — I-3.51 6
6 If any question, difficulty or doubt arising as to the interpretation or application of the Convention cannot be resolved or dealt with by the competent authorities as a result of the application of the provisions of paragraphs 1, 2 or 3, these questions, difficulties or doubts may, if the competent authorities agree, be submitted to an arbitration commission. The decisions of the commission shall be binding on the competent authorities. The composition of the commission and the arbitration procedures shall be determined by the competent authorities.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 The competent authorities of the Contracting States shall exchange such information as is relevant for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 Notwithstanding 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 of the sending State if he is liable in the sending State to the same obligations in relation to tax on his total income as are residents of that sending State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 The provisions of this Convention shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded: (a) by the laws of a Contracting State in the determination of the tax imposed by that State; or (b) by any other agreement entered into by a Contracting State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) by the laws of a Contracting State in the determination of the tax imposed by that State; or
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) by any other agreement entered into by a Contracting State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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, or company, in which he has an interest.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 Contributions in a year in respect of services rendered in that year paid by, or on behalf of, an individual who is resident of one of the Contracting States or who is temporarily present in that State, to a pension plan that is recognized for tax purposes in the other Contracting State shall, during a period not exceeding in the aggregate 60 months, be treated in the same way for tax purposes in the first-mentioned State as a contribution paid to a pension plan that is recognized for tax purposes in that first-mentioned State, provided that: (a) such individual was contributing on a regular basis to the pension plan for a period ending immediately before he became a resident of or temporarily present in the first-mentioned State; and (b) the competent authority of the first-mentioned State agrees that the pension plan generally corresponds to a pension plan recognized for tax purposes by that State. For the purposes of this paragraph, “pension plan” includes a pension plan created under the social security system in a Contracting State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) such individual was contributing on a regular basis to the pension plan for a period ending immediately before he became a resident of or temporarily present in the first-mentioned State; and
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) the competent authority of the first-mentioned State agrees that the pension plan generally corresponds to a pension plan recognized for tax purposes by that State.
Income Tax Conventions Implementation Act, 1996 — I-3.51
For the purposes of this paragraph, “pension plan” includes a pension plan created under the social security system in a Contracting State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 With respect to paragraph 3 of Article XXII of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure relating to a tax to which any provision of this Convention applies falls within the scope of this Convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of the Contracting States.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 Each of the Contracting States shall notify to the other the completion of the procedures required by its law for the bringing into force of this Convention. The Convention shall enter into force on the date of the later of these notifications.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 The provisions of the Convention shall apply: (a) with regard to taxes withheld at source, in respect of amounts paid or credited on or after the first day of the third month next following the date on which the Convention enters into force; and (b) with regard to other taxes, in respect of taxable years beginning on or after the first day of the third month next following the date on which the Convention enters into force.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) with regard to taxes withheld at source, in respect of amounts paid or credited on or after the first day of the third month next following the date on which the Convention enters into force; and
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) with regard to other taxes, in respect of taxable years beginning on or after the first day of the third month next following the date on which the Convention enters into force.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 This Convention shall remain in force indefinitely but either of the Contracting States may terminate the Convention through the diplomatic channel, by giving to the other Contracting State written notice of termination not later than 30 June of any calendar year starting five years after the year in which the Convention entered into force.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 In such event, the Convention shall cease to have effect: (a) with regard to taxes withheld at source, in respect of amounts paid or credited after the end of the calendar year in which such notice is given; and (b) with regard to other taxes, in respect of taxable years beginning after the end of the calendar year in which such notice is given.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) with regard to taxes withheld at source, in respect of amounts paid or credited after the end of the calendar year in which such notice is given; and
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) with regard to other taxes, in respect of taxable years beginning after the end of the calendar year in which such notice is given.
Income Tax Conventions Implementation Act, 1996 — I-3.51
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Convention.
Income Tax Conventions Implementation Act, 1996 — I-3.51
DONE in duplicate at Toronto, this 27th day of November 1995, in the English and French languages, each version being equally authentic. FOR THE GOVERNMENT OF CANADA: Roy MacLaren FOR THE GOVERNMENT OF THE REPUBLIC OF SOUTH AFRICA: Trevor Manuel
Income Tax Conventions Implementation Act, 1996 — I-3.51
FOR THE GOVERNMENT OF THE REPUBLIC OF SOUTH AFRICA:
Income Tax Conventions Implementation Act, 1996 — I-3.51
The Government of Canada and the Government of the United Republic of Tanzania, desiring to conclude 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:
Income Tax Conventions Implementation Act, 1996 — I-3.51 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.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 The existing taxes to which the Agreement shall apply are, in particular: (a) in the case of Canada: the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”); (b) in the case of Tanzania: (i) the income tax and any other tax deemed to be tax on income, (ii) the capital gains tax, and (iii) the excess profits tax, (hereinafter referred to as “Tanzanian tax”).
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) in the case of Tanzania: (i) the income tax and any other tax deemed to be tax on income, (ii) the capital gains tax, and (iii) the excess profits tax, (hereinafter referred to as “Tanzanian tax”).
Income Tax Conventions Implementation Act, 1996 — I-3.51 (i)
(i) the income tax and any other tax deemed to be tax on income,
Income Tax Conventions Implementation Act, 1996 — I-3.51
(hereinafter referred to as “Tanzanian tax”).
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 The Agreement shall apply also to any identical or substantially similar taxes and to taxes on capital which are imposed after the date of signature of the 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.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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 (i) 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, (ii) the seas and airspace above every area referred to in subparagraph (i) 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 “Tanzania” means the territory of the United Republic of Tanzania, including any area outside the territorial waters of Tanzania which has been or may be designated or proclaimed under the laws of Tanzania as an area over which Tanzania may exercise its sovereign rights of jurisdiction in accordance with international law; (c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Canada or Tanzania; (d) the term “person” includes an individual, an estate, a trust, a company, a partnership and any other body of persons; (e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; in French, the term “société” also means a “corporation” within the meaning of Canadian law; (f) 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; (g) the term “competent authority” means: (i) in the case of Canada, the Minister of National Revenue or his authorized representative, (ii) in the case of Tanzania, the Minister for the time being responsible for Finance or his authorized representative; (h) the term “tax” means Canadian tax or Tanzanian tax, as the context requires; (i) the term “international traffic” means any transport by a ship or aircraft operated by a resident of a Contracting State, except where the ship or aircraft is operated solely between places in the other Contracting State; (j) the term “national” means: (i) any individual possessing the nationality of a Contracting State, (ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) the term “Canada”, used in a geographical sense, means the territory of Canada, including (i) 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, (ii) the seas and airspace above every area referred to in subparagraph (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) the term “Tanzania” means the territory of the United Republic of Tanzania, including any area outside the territorial waters of Tanzania which has been or may be designated or proclaimed under the laws of Tanzania as an area over which Tanzania may exercise its sovereign rights of jurisdiction in accordance with international law;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (c)
(c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Canada or Tanzania;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (d)
(d) the term “person” includes an individual, an estate, a trust, a company, a partnership and any other body of persons;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (e)
(e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; in French, the term “société” also means a “corporation” within the meaning of Canadian law;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (f)
(f) 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;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (g)
(g) the term “competent authority” means: (i) in the case of Canada, the Minister of National Revenue or his authorized representative, (ii) in the case of Tanzania, the Minister for the time being responsible for Finance or his authorized representative;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (ii)
(ii) in the case of Tanzania, the Minister for the time being responsible for Finance or his authorized representative;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (h)
(h) the term “tax” means Canadian tax or Tanzanian tax, as the context requires;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (i)
(i) the term “international traffic” means any transport by a ship or aircraft operated by a resident of a Contracting State, except where the ship or aircraft is operated solely between places in the other Contracting State;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (j)
(j) the term “national” means: (i) any individual possessing the nationality of a Contracting State, (ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (ii)
(ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 As regards the application of the provisions of the Agreement by a Contracting State at any time, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State concerning the taxes to which the Agreement applies.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 For the purposes of this Agreement, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: (a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (centre of vital interests); (b) if the State in which he has his centre of vital interests cannot be determined, or if he has no permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national; (d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) if the State in which he has his centre of vital interests cannot be determined, or if he has no permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (c)
(c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national;
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then its status shall be determined as follows: (a) it shall be deemed to be a resident of the State of which it is a national; (b) if it is a national of neither of the States, it shall be deemed to be a resident of the State in which its place of effective management is situated.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) it shall be deemed to be a resident of the State of which it is a national;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) if it is a national of neither of the States, it shall be deemed to be a resident of the State in which its place of effective management is situated.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 Where by reason of the provisions of paragraph 1 a person other than an individual or a company is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the Agreement to such person.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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; (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (f)
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 The term “permanent establishment” likewise encompasses: (a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of six months or more; (b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or connected project) within the country for a period or periods aggregating to six or more months within any twelve month period.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of six months or more;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only where activities of that nature continue (for the same or connected project) within the country for a period or periods aggregating to six or more months within any twelve month period.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 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 carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (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.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (c)
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;