GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1995 — I-3.5 4
4 Insofar as it has been customary in a Contracting State to determine the business profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the business profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
Income Tax Conventions Implementation Act, 1995 — I-3.5 7
7 Where business 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.
Income Tax Conventions Implementation Act, 1995 — I-3.5 8
8 Nothing in this Article shall prevent a Contracting State from applying its law relating to the taxation of any person who carries on the business of insurance (as long as that law is in effect on the date of signature of this Convention and has not been changed otherwise than in minor respects so as not to affect its general character).
Income Tax Conventions Implementation Act, 1995 — I-3.5 3
3 Notwithstanding the provisions of paragraphs 1 and 2, (a) interest arising in Estonia shall be taxable only in Canada if the interest is paid to (i) the Government of Canada or a political subdivision or a local authority thereof, (ii) the Bank of Canada, or (iii) the Export Development Corporation; (b) interest arising in Canada shall be taxable only in Estonia if the interest is paid to (i) the Government of Estonia or a local authority thereof, (ii) the Bank of Estonia, or (iii) any organization established in Estonia after the date of signature of this Convention and which is of a similar nature as the Export Development Corporation (the competent authorities of the Contracting States shall by mutual agreement determine whether such organizations are of a similar nature); (c) interest arising in a Contracting State on a loan guaranteed or insured by any of the bodies mentioned or referred to in subparagraph (a) or (b) and paid to a resident of the other Contracting State shall be taxable only in that other State; (d) interest arising in a Contracting State shall be taxable only in the other Contracting State if (i) the recipient is an enterprise of that other State and is the beneficial owner of the interest, and (ii) the interest is paid with respect to indebtedness arising on the sale on credit, by that enterprise, of any merchandise or industrial, commercial or scientific equipment to an enterprise of the first-mentioned State, except where the sale or indebtedness is between related persons; (e) interest arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner thereof shall be taxable only in the other State to the extent that such interest is a penalty charge for late payment.
Income Tax Conventions Implementation Act, 1995 — I-3.5 (a)
(a) interest arising in Estonia shall be taxable only in Canada if the interest is paid to (i) the Government of Canada or a political subdivision or a local authority thereof, (ii) the Bank of Canada, or (iii) the Export Development Corporation;
Income Tax Conventions Implementation Act, 1995 — I-3.5 (b)
(b) interest arising in Canada shall be taxable only in Estonia if the interest is paid to (i) the Government of Estonia or a local authority thereof, (ii) the Bank of Estonia, or (iii) any organization established in Estonia after the date of signature of this Convention and which is of a similar nature as the Export Development Corporation (the competent authorities of the Contracting States shall by mutual agreement determine whether such organizations are of a similar nature);
Income Tax Conventions Implementation Act, 1995 — I-3.5 (i)
(i) the Government of Estonia or a local authority thereof,
Income Tax Conventions Implementation Act, 1995 — I-3.5 (iii)
(iii) any organization established in Estonia after the date of signature of this Convention and which is of a similar nature as the Export Development Corporation (the competent authorities of the Contracting States shall by mutual agreement determine whether such organizations are of a similar nature);
Income Tax Conventions Implementation Act, 1995 — I-3.5 7
7 If in any convention for the avoidance of double taxation concluded by Estonia with a third State, being a member of the Organisation for Economic Co-operation and Development (OECD) at the date of signature of this Convention, Estonia after that date agrees to exempt from Estonian tax (a) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or 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), or (b) royalties for the use of, or the right to use, any patent or any information concerning industrial, commercial or scientific experience (but not including any such information provided in connection with a rental or franchise agreement), arising in Estonia, such exemption shall automatically apply to royalties referred to in subparagraph (a) or (b).
Income Tax Conventions Implementation Act, 1995 — I-3.5 (b)
(b) royalties for the use of, or the right to use, any patent or any information concerning industrial, commercial or scientific experience (but not including any such information provided in connection with a rental or franchise agreement), arising in Estonia, such exemption shall automatically apply to royalties referred to in subparagraph (a) or (b).
Income Tax Conventions Implementation Act, 1995 — I-3.5
arising in Estonia, such exemption shall automatically apply to royalties referred to in subparagraph (a) or (b).
Income Tax Conventions Implementation Act, 1995 — I-3.5 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 he has a fixed base regularly available to him in the other Contracting State for the purpose of performing the services. If he has or had such a fixed base, the income may be taxed in the other State but only so much of the income as is attributable to that fixed base. For this purpose, where an individual who is a resident of a Contracting State stays in the other Contracting State for a period or periods exceeding in the aggregate 183 days in any twelve month period commencing or ending in the tax year concerned, he shall be deemed to have a fixed base regularly available to him in that other State and the income that is derived from his activities referred to above that are performed in that other State shall be attributable to that fixed base.
Income Tax Conventions Implementation Act, 1995 — I-3.5 1
1 In the case of Estonia, double taxation shall be avoided as follows: (a) where a resident of Estonia derives income or owns capital which, in accordance with this Convention, may be taxed in Canada, unless a more favourable treatment is provided in its domestic law, Estonia shall allow (i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid thereon in Canada, (ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid thereon in Canada. Such deduction in either case shall not, however, exceed that part of the income or capital tax in Estonia as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Canada; (b) for the purpose of subparagraph (a), where a company that is a resident of Estonia receives a dividend from a company that is a resident of Canada in which it owns at least 10 per cent of its shares having full voting rights, the tax paid in Canada shall include not only the tax paid on the dividend but also the tax paid on the underlying profits of the company out of which the dividend was paid.
Income Tax Conventions Implementation Act, 1995 — I-3.5 (a)
(a) where a resident of Estonia derives income or owns capital which, in accordance with this Convention, may be taxed in Canada, unless a more favourable treatment is provided in its domestic law, Estonia shall allow (i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid thereon in Canada, (ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid thereon in Canada. Such deduction in either case shall not, however, exceed that part of the income or capital tax in Estonia as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Canada;
Income Tax Conventions Implementation Act, 1995 — I-3.5 (b)
(b) for the purpose of subparagraph (a), where a company that is a resident of Estonia receives a dividend from a company that is a resident of Canada in which it owns at least 10 per cent of its shares having full voting rights, the tax paid in Canada shall include not only the tax paid on the dividend but also the tax paid on the underlying profits of the company out of which the dividend was paid.
Income Tax Conventions Implementation Act, 1995 — I-3.5 2
2 In the case of Canada, double taxation shall be avoided as follows: (a) subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Estonia on profits, income or gains arising in Estonia shall be deducted from any Canadian tax payable in respect of such profits, income or gains; (b) subject to the existing provisions of the law of Canada regarding the taxation of income from a foreign affiliate and to any subsequent modification of those provisions — which shall not affect the general principle hereof — for the purpose of computing Canadian tax, a company which is a resident of Canada shall be allowed to deduct in computing its taxable income any dividend received by it out of the exempt surplus of a foreign affiliate which is a resident of Estonia; and (c) where in accordance with any provision of the Convention income derived by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on the remaining income of such resident, take into account the exempted income.
Income Tax Conventions Implementation Act, 1995 — I-3.5 (a)
(a) subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Estonia on profits, income or gains arising in Estonia shall be deducted from any Canadian tax payable in respect of such profits, income or gains;
Income Tax Conventions Implementation Act, 1995 — I-3.5 (b)
(b) subject to the existing provisions of the law of Canada regarding the taxation of income from a foreign affiliate and to any subsequent modification of those provisions — which shall not affect the general principle hereof — for the purpose of computing Canadian tax, a company which is a resident of Canada shall be allowed to deduct in computing its taxable income any dividend received by it out of the exempt surplus of a foreign affiliate which is a resident of Estonia; and
Income Tax Conventions Implementation Act, 1995 — I-3.5 3
3 For the purposes of this Article, profits, income or gains of a resident of a Contracting State which are taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State.
Income Tax Conventions Implementation Act, 1995 — I-3.5 4
4 Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected.
Income Tax Conventions Implementation Act, 1995 — I-3.5 4
4 Contributions by an individual who renders dependent personal services in a Contracting State to a pension plan established and recognized for tax purposes in the other Contracting State shall, for a period not exceeding in the aggregate 60 months, be deducted, in the first-mentioned State, in determining the individual’s taxable income, and treated in that State, in the same way and subject to the same conditions and limitations, as contributions made to a pension plan that is recognized for tax purposes in that first-mentioned State, provided that (a) the individual was not a resident of that State, and was contributing to the pension plan, immediately before he began to exercise employment in that State; and (b) the pension plan is accepted by the competent authority of that State as generally corresponding to a pension plan recognized as such for tax purposes by that State. For the purposes of this provision the term “pension plan” means an arrangement in which the individual participates in order to secure retirement benefits payable in respect of the dependent personal services, and a pension plan shall be recognized for tax purposes in a State if contributions to the plan would qualify for tax relief in that State.
Income Tax Conventions Implementation Act, 1995 — I-3.5 (b)
(b) the pension plan is accepted by the competent authority of that State as generally corresponding to a pension plan recognized as such for tax purposes by that State. For the purposes of this provision the term “pension plan” means an arrangement in which the individual participates in order to secure retirement benefits payable in respect of the dependent personal services, and a pension plan shall be recognized for tax purposes in a State if contributions to the plan would qualify for tax relief in that State.
Income Tax Conventions Implementation Act, 1995 — I-3.5 (a)
This Convention shall continue in effect indefinitely but either Contracting State may, on or before June 30 of any calendar year, give to the other Contracting State a notice of termination in writing through diplomatic channels; in such event, the Convention shall cease to have effect (a) 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 next following the year in which the notice is given; and (b) in respect of other tax for taxable years beginning on or after the first day of January in the calendar year next following the year in which the notice is given.
Income Tax Conventions Implementation Act, 1995 — I-3.5 (a)
(a) 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 next following the year in which the notice is given; and
Income Tax Conventions Implementation Act, 1995 — I-3.5 (b)
(b) in respect of other tax for taxable years beginning on or after the first day of January in the calendar year next following the year in which the notice is given.
Income Tax Conventions Implementation Act, 1995 — I-3.5
DONE in duplicate at Tallinn, this 2nd day of June 1995, in the English, French and Estonian languages, each version being equally authentic. FOR THE GOVERNMENT OF CANADA: Michael Mace FOR THE GOVERNMENT OF THE REPUBLIC OF ESTONIA: Mart Opmann
Income Tax Conventions Implementation Act, 1995 — I-3.5
FOR THE GOVERNMENT OF THE REPUBLIC OF ESTONIA:
Income Tax Conventions Implementation Act, 1995 — I-3.5
The Government of Canada and the Government of the Republic of Trinidad and Tobago, desiring to conclude a Convention for the avoidance of double taxation, the prevention of fiscal evasion with respect to taxes on income and the encouragement of international trade and investment, have agreed as follows:
Income Tax Conventions Implementation Act, 1995 — I-3.5 1
1 The existing taxes to which this Convention shall apply are (a) in the case of Canada: the income taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”); (b) in the case of Trinidad and Tobago: (i) the income tax, (ii) the corporation tax, (iii) the petroleum profits tax, and (iv) the unemployment levy, (hereinafter referred to as “Trinidad and Tobago tax”).
Income Tax Conventions Implementation Act, 1995 — I-3.5
the income taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”);
Income Tax Conventions Implementation Act, 1995 — I-3.5 (b)
(b) in the case of Trinidad and Tobago: (i) the income tax, (ii) the corporation tax, (iii) the petroleum profits tax, and (iv) the unemployment levy, (hereinafter referred to as “Trinidad and Tobago tax”).
Income Tax Conventions Implementation Act, 1995 — I-3.5
(hereinafter referred to as “Trinidad and Tobago tax”).
Income Tax Conventions Implementation Act, 1995 — I-3.5 2
2 This Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of this Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.
Income Tax Conventions Implementation Act, 1995 — I-3.5 1
1 In this Convention, 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 sea 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 sea 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 “Trinidad and Tobago” means the islands of Trinidad and Tobago and, when used in a geographical sense, the term “Trinidad and Tobago” includes (i) the territorial sea thereof, and (ii) the seabed and subsoil of the adjacent submarine areas beyond the territorial sea over which Trinidad and Tobago exercises sovereign rights, in accordance with Trinidad and Tobago legislation and international law concerning the continental shelf, for the purpose of exploration and exploitation of the natural resources of such areas, but only to the extent that the person, property or activity to which this Convention is being applied is connected with such exploration or exploitation, (iii) the sea and airspace above every area referred to in subparagraph (ii) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein; (c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Canada or Trinidad and Tobago; (d) the term “person” includes an individual, an estate, a trust, a company 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; (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 the Minister’s authorized representative, (ii) in the case of Trinidad and Tobago, the Minister to whom the responsibility for Finance is assigned or the Minister’s authorized representative; (h) 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; (i) the term “tax” means Canadian tax or Trinidad and Tobago tax, as the context requires; (j) the term “international traffic” means any voyage of a ship or aircraft operated by an enterprise of a Contracting State to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State.
Income Tax Conventions Implementation Act, 1995 — I-3.5 (a)
(a) the term “Canada”, used in a geographical sense, means the territory of Canada, including (i) any area beyond the territorial sea 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 sea 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, 1995 — I-3.5 (i)
(i) any area beyond the territorial sea 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,
Income Tax Conventions Implementation Act, 1995 — I-3.5 (ii)
(ii) the sea 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, 1995 — I-3.5 (b)
(b) the term “Trinidad and Tobago” means the islands of Trinidad and Tobago and, when used in a geographical sense, the term “Trinidad and Tobago” includes (i) the territorial sea thereof, and (ii) the seabed and subsoil of the adjacent submarine areas beyond the territorial sea over which Trinidad and Tobago exercises sovereign rights, in accordance with Trinidad and Tobago legislation and international law concerning the continental shelf, for the purpose of exploration and exploitation of the natural resources of such areas, but only to the extent that the person, property or activity to which this Convention is being applied is connected with such exploration or exploitation, (iii) the sea and airspace above every area referred to in subparagraph (ii) 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, 1995 — I-3.5 (ii)
(ii) the seabed and subsoil of the adjacent submarine areas beyond the territorial sea over which Trinidad and Tobago exercises sovereign rights, in accordance with Trinidad and Tobago legislation and international law concerning the continental shelf, for the purpose of exploration and exploitation of the natural resources of such areas, but only to the extent that the person, property or activity to which this Convention is being applied is connected with such exploration or exploitation,
Income Tax Conventions Implementation Act, 1995 — I-3.5 (iii)
(iii) the sea and airspace above every area referred to in subparagraph (ii) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;