GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 3
3 The term “dividends” as used in this Article means income from shares, “jouissance” shares or “jouissance” rights, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 4
4 The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 5
5 Where a company that is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company’s undistributed profits to a tax on undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 6
6 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.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 1
1 Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 2
2 However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the interest.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 3
3 Notwithstanding the provisions of paragraph 2: (a) the interest mentioned in paragraph 1 may be taxed only in the Contracting State of which the person receiving the interest is the beneficial owner and if such interest is paid in respect of a loan made, guaranteed or insured by a public agency of that State or to the Central Bank of that State; (b) interest arising in a Contracting State and paid to a resident of the other Contracting State that is operated exclusively to administer or provide benefits under one or more pension, retirement or employee benefits plans shall not be taxable in the first-mentioned State provided that: (i) the resident is the beneficial owner of the interest and is generally exempt from tax in the other State, and (ii) the interest is not derived from carrying on a trade or a business or from a related person.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (a)
(a) the interest mentioned in paragraph 1 may be taxed only in the Contracting State of which the person receiving the interest is the beneficial owner and if such interest is paid in respect of a loan made, guaranteed or insured by a public agency of that State or to the Central Bank of that State;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (b)
(b) interest arising in a Contracting State and paid to a resident of the other Contracting State that is operated exclusively to administer or provide benefits under one or more pension, retirement or employee benefits plans shall not be taxable in the first-mentioned State provided that: (i) the resident is the beneficial owner of the interest and is generally exempt from tax in the other State, and (ii) the interest is not derived from carrying on a trade or a business or from a related person.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (i)
(i) the resident is the beneficial owner of the interest and is generally exempt from tax in the other State, and
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (ii)
(ii) the interest is not derived from carrying on a trade or a business or from a related person.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 4
4 The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as income which is subjected to the same taxation treatment as income from money lent by the laws of the State in which the income arises. However, the term “interest” does not include income dealt with in Article 10.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 5
5 The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 6
6 Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 7
7 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount that would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 1
1 Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 2
2 However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 3
3 Notwithstanding the provisions of paragraph 2, the tax so charged shall not exceed 5 per cent of the gross amount of the royalties in the case of: (a) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or other artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting); and (b) royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experience (but not including any such royalty provided in connection with a rental or franchise agreement), arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner of the royalties.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (a)
(a) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or other artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting); and
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (b)
(b) royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experience (but not including any such royalty provided in connection with a rental or franchise agreement),
Canada–Madagascar Tax Convention Act, 2018 — C-6.65
arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner of the royalties.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 4
4 The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright, patent, trade mark, design or model, plan, secret formula or process or other intangible property, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 5
5 The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 6
6 Royalties shall be deemed to arise in a Contracting State when the payer a resident of that State. Where, however, the person paying the royalties, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 7
7 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and another person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount that would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 1
1 Gains derived by a resident of a Contracting State from the alienation of immovable property situated in the other Contracting State may be taxed in that other State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 2
2 Gains from the alienation of movable property forming part of the business property of a permanent establishment that an enterprise of a Contracting State has or had in the other Contracting State or of movable property pertaining to a fixed base that is or was available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that other State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 3
3 Gains from the alienation of ships or aircraft operated in international traffic or from movable property pertaining to the operation of such ships or aircraft, may be taxed only in the Contracting State in which the head office of the enterprise is situated.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 4
4 Gains derived by a resident of a Contracting State from the alienation of: (a) shares, the value of which is derived principally from immovable property situated in the other State; (b) an interest in a partnership or trust, the value of which is derived principally from immovable property situated in that other State; may be taxed in that other State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (a)
(a) shares, the value of which is derived principally from immovable property situated in the other State;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (b)
(b) an interest in a partnership or trust, the value of which is derived principally from immovable property situated in that other State;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 5
5 Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, 3 and 4, shall be taxable only in the Contracting State of which the alienator is a resident.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 6
6 The provisions of paragraph 5 shall not affect the right of a Contracting State to levy, according to its law, a tax on gains from the alienation of any property, other than property to which the provisions of paragraph 7 apply, derived by an individual who is a resident of the other Contracting State and has been a resident of the first-mentioned State at any time during the six years immediately preceding the alienation of the property.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 7
7 Where an individual who ceases to be a resident of a Contracting State, and immediately thereafter becomes a resident of the other Contracting State, is treated for the purposes of taxation in the first-mentioned State as having alienated a property and is taxed in that State by reason thereof, the individual may elect to be treated for purposes of taxation in the other State as if the individual had, immediately before becoming a resident of that State, sold and repurchased the property for an amount equal to its fair market value at that time.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 1
1 Income derived by an individual who is a resident of a Contracting State in respect of professional or similar services of an independent character shall be taxable only in that State unless the individual has a fixed base regularly available in the other Contracting State for the purpose of performing the services. If the individual has or had such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 2
2 The term “professional services” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 1
1 Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 2
2 Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State: (a) if the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the taxation year concerned, and (b) if the remuneration is paid by, or on behalf of, a employer who is not a resident of the other State, and (c) if such remuneration is not borne by a permanent establishment or a fixed base that the employer has in the other State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (a)
(a) if the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the taxation year concerned, and
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (b)
(b) if the remuneration is paid by, or on behalf of, a employer who is not a resident of the other State, and
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (c)
(c) if such remuneration is not borne by a permanent establishment or a fixed base that the employer has in the other State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 3
3 Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft in international traffic may be taxed in the Contracting State in which the head office of the enterprise is situated.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65
Directors’ fees and other similar payments derived by a resident of a Contracting State in the capacity as a member of the board of directors or a similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 1
1 Notwithstanding the provisions of Articles 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 2
2 Where income in respect of personal activities exercised by an entertainer or a sportsperson in that individual’s capacity as such accrues not to the entertainer or a sportsperson personally but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 3
3 The provisions of paragraph 2 shall not apply if it is established that neither the entertainer or the sportsperson nor persons related thereto participate directly or indirectly in the profits of the person referred to in that paragraph.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 4
4 The provisions of paragraph 1 or 2 of this Article shall not apply to the income mentioned above if the activities of the entertainers or athletes in the Contracting State are funded wholly or substantially by public funds of the other Contracting State, a territorial authority or a public law entity thereof.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 1
1 Pensions and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State, but the amount of any pension included in income for the purposes of taxation in that other State shall not exceed the amount that would be included in the first-mentioned State if the recipient were a resident thereof.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 2
2 Pensions arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise and according to the laws of that State. However, in the case of periodic pension payments, including payments under the social security legislation in a Contracting State, the tax so charged shall not exceed the lesser of (a) 15 per cent of the gross amount of the payment; and (b) the rate determined by reference to the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by the individual in the year, if the individual were resident in the Contracting State in which the payment arises.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (a)
(a) 15 per cent of the gross amount of the payment; and
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (b)
(b) the rate determined by reference to the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by the individual in the year, if the individual were resident in the Contracting State in which the payment arises.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 3
3 Annuities arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise and according to the law of that State, but the tax so charged shall not exceed 15 per cent of the portion thereof that is subject to tax in that State. However, this limitation does not apply to lump-sum payments arising on the surrender, cancellation, redemption, sale or other alienation of an annuity, or to payments of any kind under an annuity contract the cost of which was deductible, in whole or in part, in computing the income of any person who acquired the contract.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 4
4 Notwithstanding anything in this Convention: (a) war pensions and allowances (including pensions and allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of a war) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in that other State to the extent that they would be exempt from tax if received by a resident of the first-mentioned State; and (b) alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax therein in respect thereof shall be taxable only in that other State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (a)
(a) war pensions and allowances (including pensions and allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of a war) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in that other State to the extent that they would be exempt from tax if received by a resident of the first-mentioned State; and
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (b)
(b) alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax therein in respect thereof shall be taxable only in that other State.