GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 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 Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closest (centre of vital interests); (b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode; (c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national; (d) if he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (a)
(a) he shall be deemed to be a resident of the Contracting State in which he has a permanent home available to him. If he has a permanent home available to him in both Contracting States, he shall be deemed to be a resident of the Contracting State with which his personal and economic relations are closest (centre of vital interests);
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (b)
(b) if the Contracting State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either Contracting State, he shall be deemed to be a resident of the Contracting State in which he has an habitual abode;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (c)
(c) if he has an habitual abode in both Contracting States or in neither of them, he shall be deemed to be a resident of the Contracting State of which he is a national;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (d)
(d) if he is a national of both Contracting States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 3
3 Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 1
1 For the purposes of this Convention, the term permanent establishment means a fixed place of business in which the business of the enterprise is wholly or partly carried on.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 2
2 The term permanent establishment shall include especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, quarry or other place of extraction of natural resources; (g) a building site or construction or assembly project which exists for more than six months.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (f)
(f) a mine, quarry or other place of extraction of natural resources;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (g)
(g) a building site or construction or assembly project which exists for more than six months.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 3
3 The term permanent establishment shall not be deemed 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 for collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research, or for similar activities which have a preparatory or auxiliary character, for the enterprise.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (a)
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (b)
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (c)
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (d)
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or for collecting information, for the enterprise;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (e)
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research, or for similar activities which have a preparatory or auxiliary character, for the enterprise.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 4
4 A person acting in a Contracting State on behalf of an enterprise of the other Contracting State — other than an agent of independent status to whom paragraph 5 applies — shall be deemed to be a permanent establishment in the first-mentioned State if he has, and habitually exercises in that State, an authority to conclude contracts in the name of the enterprise, unless his activities are limited to the purchase of goods or merchandise for the enterprise. However, an insurance company of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State provided that, through a representative other than persons to whom paragraph 5 below applies, it receives premium or insures risks in that other State.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
However, an insurance company of a Contracting State shall be deemed to have a permanent establishment in the other Contracting State provided that, through a representative other than persons to whom paragraph 5 below applies, it receives premium or insures risks in that other State.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 5
5 An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of independent status, where such persons are acting in the ordinary course of their business.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 6
6 The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 1
1 Income from immovable property including income from agriculture or forestry may be taxed in the Contracting State in which such property is situated.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 2
2 (a) Subject to the provisions of subparagraphs (b) and (c) the term immovable property shall be defined in accordance with the law of the Contracting State in which the property in question is situated; (b) the term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property, rights to explore for or to exploit mineral deposits, sources and other natural resources and rights to amounts computed by reference to the amount or value of production from such resources; (c) ships and aircraft shall not be regarded as immovable property.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (b)
(b) the term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property, rights to explore for or to exploit mineral deposits, sources and other natural resources and rights to amounts computed by reference to the amount or value of production from such resources;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (c)
(c) ships and aircraft shall not be regarded as immovable property.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 3
3 The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 4
4 The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of professional services.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 1
1 The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 2
2 Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 3
3 In the determination of the profits of a permanent establishment, there shall be allowed those deductible expenses which are incurred for the purposes of the permanent establishment including executive and general administrative expenses so incurred.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 4
4 No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 5
5 Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 1
1 Profits from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 2
2 Notwithstanding the provisions of paragraph 1 and Article VII, profits derived from the operation of ships or aircraft used principally to transport passengers or goods exclusively between places in a Contracting State may be taxed in that State.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 3
3 The provisions of paragraphs 1 and 2 shall also apply to profits derived from the participation in a pool, a joint business or in an international operating agency.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (a)
Where (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (a)
(a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (b)
(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 1
1 Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 2
2 However, such dividends may be taxed in the Contracting State of which the company paying the dividends is a resident, and according to the law of that State, but if the recipient is a company which is the beneficial owner of the dividends and which holds an equity percentage of at least 10 per cent in the company paying the dividends the tax so charged shall not exceed 15 per cent of the gross amount of the dividends. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 3
3 The provisions of paragraphs 1 and 2 shall not apply if the recipient of the dividends, being a resident of a Contracting State, has in the other Contracting State, of which the company paying the dividends is a resident, a permanent establishment with which the holding by virtue of which the dividends are paid is effectively connected. In such a case, the provisions of Article VII shall apply.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 4
4 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 assimilated to income from shares by the taxation law of the State of which the company making the distribution is a resident.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 5
5 Notwithstanding any provision of this Convention: (a) a company which is a resident of Brazil and which has a permanent establishment in Canada shall, in accordance with the provisions of Canadian law, remain subject to the additional tax on companies other than Canadian corporations, but the rate of such tax shall not exceed 15 per cent; (b) where a company which is a resident of Canada has a permanent establishment in Brazil, this permanent establishment may be subject to a tax withheld at source in accordance with Brazilian law, but such a tax cannot exceed 15 per cent of the gross amount of the profits of that permanent establishment determined after the payment of the corporate tax related to such profits.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (a)
(a) a company which is a resident of Brazil and which has a permanent establishment in Canada shall, in accordance with the provisions of Canadian law, remain subject to the additional tax on companies other than Canadian corporations, but the rate of such tax shall not exceed 15 per cent;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (b)
(b) where a company which is a resident of Canada has a permanent establishment in Brazil, this permanent establishment may be subject to a tax withheld at source in accordance with Brazilian law, but such a tax cannot exceed 15 per cent of the gross amount of the profits of that permanent establishment determined after the payment of the corporate tax related to such profits.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 6
6 Where a company is a resident of a Contracting State, the other Contracting 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 situated in that other State, nor subject the company’s undistributed profits to any tax, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 7
7 The tax rate limitations referred to in paragraphs 2 and 5(b) of this Article shall not apply to dividends or profits paid before the end of the third calendar year following the year of signature of this Convention.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 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-Brazil Income Tax Convention Act, 1984 — C-1.5 2
2 However, such interest may be taxed in the Contracting State in which it arises, and according to the law of that State, but if the recipient is a company which is the beneficial owner of the interest, the tax so charged shall not exceed: (a) 10 per cent of the gross amount of the interest arising in Brazil and paid to a resident of Canada in respect of a loan guaranteed or insured by the Export Development Corporation of Canada for a minimum period of 7 years; (b) 15 per cent in all other cases.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (a)
(a) 10 per cent of the gross amount of the interest arising in Brazil and paid to a resident of Canada in respect of a loan guaranteed or insured by the Export Development Corporation of Canada for a minimum period of 7 years;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 3
3 Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State and paid to the Government of the other Contracting State, a political subdivision thereof or any agency (including a financial institution) wholly owned by that Government, or political subdivision shall be exempt from tax in the first-mentioned Contracting State.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 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 whether or not carrying a right to participate in the debtor’s profits, 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 assimilated to income from money lent by the taxation law of the State in which the income arises. However, the term interest does not include income dealt with in Article X such as income from debt-claims which corresponds to a participation in the debtor’s profits.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 5
5 The provisions of paragraphs 1 and 2 shall not apply if the recipient of the interest, being a resident of a Contracting State, has in the other Contracting State in which the interest arises a permanent establishment with which the debt-claim from which the interest arises is effectively connected. In such a case, the provisions of Article VII shall apply.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 6
6 The limitation established in paragraph 2 shall not apply to interest arising in a Contracting State and paid to a permanent establishment of an enterprise of the other Contracting State which is situated in a third State.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 7
7 Interest shall be deemed to arise in a Contracting State when the payer is that Contracting State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the interest, whether he is a resident of a Contracting State or not, has in a Contracting State a permanent establishment in connection with which the indebtedness on which the interest is paid was incurred and such interest is borne by such permanent establishment, then such interest shall be deemed to arise in the Contracting State in which the permanent establishment is situated.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 8
8 Where, owing to a special relationship between the payer and the recipient or between both of them and some other person, the amount of the interest paid, having regard to the debt-claim for which it is paid, exceeds the amount which would have been agreed upon by the payer and the recipient in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In that case, the excess part of the payments shall remain taxable according to the law of each Contracting State, due regard being had to the other provisions of this Convention.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 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-Brazil Income Tax Convention Act, 1984 — C-1.5 2
2 However, such royalties may be taxed in the Contracting State in which they arise, and according to the law of that State, but if the recipient is a company which is the beneficial owner of the royalties, the tax so charged shall not exceed: (a) 25 per cent of the gross amount of royalties arising from the use of, or the right to use trade marks; (b) 15 per cent in all other cases.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (a)
(a) 25 per cent of the gross amount of royalties arising from the use of, or the right to use trade marks;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 3
3 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 of literary, artistic or scientific work (including cinematograph films, films or tapes for television or radio broadcasting), any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.