GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1995 — I-3.5 4
Convention approved 4 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Income Tax Conventions Implementation Act, 1995 — I-3.5 5
Inconsistent laws — general rule 5 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Convention and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Income Tax Conventions Implementation Act, 1995 — I-3.5 6
Regulations 6 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Income Tax Conventions Implementation Act, 1995 — I-3.5 7
Publication of notice 7 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within sixty days after its entry into force or termination.
Income Tax Conventions Implementation Act, 1995 — I-3.5 8
Citation of Part II 8 This Part may be cited as the Canada-Estonia Income Tax Convention Act, 1995 .
Income Tax Conventions Implementation Act, 1995 — I-3.5 9
Definition of “Convention” 9 In this Part, “Convention” means the Convention between the Government of Canada and the Government of the Republic of Estonia set out in Schedule II.
Income Tax Conventions Implementation Act, 1995 — I-3.5 10
Convention approved 10 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Income Tax Conventions Implementation Act, 1995 — I-3.5 11
Inconsistent laws — general rule 11 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Convention and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Income Tax Conventions Implementation Act, 1995 — I-3.5 12
Regulations 12 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Income Tax Conventions Implementation Act, 1995 — I-3.5 13
Publication of notice 13 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within sixty days after its entry into force or termination.
Income Tax Conventions Implementation Act, 1995 — I-3.5 14
Citation of Part III 14 This Part may be cited as the Canada-Trinidad and Tobago Income Tax Convention Act, 1995 .
Income Tax Conventions Implementation Act, 1995 — I-3.5 15
Definition of “Convention” 15 In this Part, “Convention” means the Convention between the Government of Canada and the Government of the Republic of Trinidad and Tobago set out in Schedule III.
Income Tax Conventions Implementation Act, 1995 — I-3.5 16
Convention approved 16 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Income Tax Conventions Implementation Act, 1995 — I-3.5 17
Inconsistent laws — general rule 17 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Convention and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Income Tax Conventions Implementation Act, 1995 — I-3.5 18
Regulations 18 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Income Tax Conventions Implementation Act, 1995 — I-3.5 19
Publication of notice 19 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within sixty days after its entry into force or termination.
Income Tax Conventions Implementation Act, 1995 — I-3.5
The Government of Canada and the Government of the Republic of Latvia, desiring to conclude a Convention 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, 1995 — I-3.5
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Income Tax Conventions Implementation Act, 1995 — I-3.5 1
1 This Convention shall apply to taxes on income and on capital imposed on behalf of Latvia or of its local authorities and on behalf of Canada, irrespective of the manner in which they are levied.
Income Tax Conventions Implementation Act, 1995 — I-3.5 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, 1995 — I-3.5 3
3 The existing taxes to which the Convention shall apply are, in particular, (a) in the case of Latvia: (i) the profits tax ( * pelnas nodoklis ), (ii) the personal income tax ( * iedzivotaju ienakuma nodoklis ), (iii) the property tax ( * ipasuma nodoklis ), (hereinafter referred to as “Latvian tax”); * [Note: Some Latvian characters are not displayable.] (b) in the case of Canada: the 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 (a)
(a) in the case of Latvia: (i) the profits tax ( * pelnas nodoklis ), (ii) the personal income tax ( * iedzivotaju ienakuma nodoklis ), (iii) the property tax ( * ipasuma nodoklis ), (hereinafter referred to as “Latvian tax”); * [Note: Some Latvian characters are not displayable.]
Income Tax Conventions Implementation Act, 1995 — I-3.5 (i)
(i) the profits tax ( * pelnas nodoklis ),
Income Tax Conventions Implementation Act, 1995 — I-3.5 (ii)
(ii) the personal income tax ( * iedzivotaju ienakuma nodoklis ),
Income Tax Conventions Implementation Act, 1995 — I-3.5 (iii)
(iii) the property tax ( * ipasuma nodoklis ),
Income Tax Conventions Implementation Act, 1995 — I-3.5
(hereinafter referred to as “Latvian tax”);
Income Tax Conventions Implementation Act, 1995 — I-3.5
the 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 4
4 The Convention shall apply also to any similar taxes and to taxes on capital which are imposed after the date of signature of the 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 “Latvia” means the Republic of Latvia and, when used in the geographic sense, means the territory of the Republic of Latvia and any other area adjacent to the territorial waters of the Republic of Latvia within which, under the laws of the Republic of Latvia and in accordance with international law, the rights of Latvia may be exercised with respect to the seabed and its subsoil and their natural resources; (b) 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; (c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Latvia or Canada; (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; (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 Latvia, the Minister of Finance or his authorized representative, (ii) in the case of Canada, the Minister of National Revenue or his 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 “international traffic” with reference to an enterprise of a Contracting State means any voyage of a ship or aircraft 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 “Latvia” means the Republic of Latvia and, when used in the geographic sense, means the territory of the Republic of Latvia and any other area adjacent to the territorial waters of the Republic of Latvia within which, under the laws of the Republic of Latvia and in accordance with international law, the rights of Latvia may be exercised with respect to the seabed and its subsoil and their natural resources;
Income Tax Conventions Implementation Act, 1995 — I-3.5 (b)
(b) 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, 1995 — I-3.5 (i)
(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,
Income Tax Conventions Implementation Act, 1995 — I-3.5 (ii)
(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, 1995 — I-3.5 (c)
(c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Latvia or Canada;
Income Tax Conventions Implementation Act, 1995 — I-3.5 (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, 1995 — I-3.5 (e)
(e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
Income Tax Conventions Implementation Act, 1995 — I-3.5 (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, 1995 — I-3.5 (g)
(g) the term “competent authority” means (i) in the case of Latvia, the Minister of Finance or his authorized representative, (ii) in the case of Canada, the Minister of National Revenue or his authorized representative;
Income Tax Conventions Implementation Act, 1995 — I-3.5 (i)
(i) in the case of Latvia, the Minister of Finance or his authorized representative,
Income Tax Conventions Implementation Act, 1995 — I-3.5 (ii)
(ii) in the case of Canada, the Minister of National Revenue or his authorized representative;
Income Tax Conventions Implementation Act, 1995 — I-3.5 (h)
(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;
Income Tax Conventions Implementation Act, 1995 — I-3.5 (i)
(i) any individual possessing the nationality of a Contracting State,
Income Tax Conventions Implementation Act, 1995 — I-3.5 (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, 1995 — I-3.5 (i)
(i) the term “international traffic” with reference to an enterprise of a Contracting State means any voyage of a ship or aircraft 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 2
2 As regards the application of the Convention 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 Convention applies.
Income Tax Conventions Implementation Act, 1995 — I-3.5 1
1 For the purposes of this Convention, the term “resident of a Contracting State” means (a) 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; (b) the Government of that State or a political subdivision or local authority thereof or any agency or instrumentality of any such government, subdivision or authority. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State.
Income Tax Conventions Implementation Act, 1995 — I-3.5 (a)
(a) 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, 1995 — I-3.5 (b)
(b) the Government of that State or a political subdivision or local authority thereof or any agency or instrumentality of any such government, subdivision or authority. But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State.
Income Tax Conventions Implementation Act, 1995 — I-3.5
But this term does not include any person who is liable to tax in that State in respect only of income from sources in that State.
Income Tax Conventions Implementation Act, 1995 — I-3.5 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 only 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 only 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 not a permanent home available to him in either State, he shall be deemed to be a resident only 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 only 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, 1995 — I-3.5 (a)
(a) he shall be deemed to be a resident only 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 only of the State with which his personal and economic relations are closer (centre of vital interests);
Income Tax Conventions Implementation Act, 1995 — I-3.5 (b)
(b) if the 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 State, he shall be deemed to be a resident only of the State in which he has an habitual abode;
Income Tax Conventions Implementation Act, 1995 — I-3.5 (c)
(c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national;
Income Tax Conventions Implementation Act, 1995 — I-3.5 (d)
(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, 1995 — I-3.5 3
3 Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then it shall be deemed to be a resident only of the State of which it is a national.
Income Tax Conventions Implementation Act, 1995 — I-3.5 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 Convention to such person.
Income Tax Conventions Implementation Act, 1995 — I-3.5 1
1 For the purposes of this Convention, 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, 1995 — I-3.5 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; and (f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources.
Income Tax Conventions Implementation Act, 1995 — I-3.5 (f)
(f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources.
Income Tax Conventions Implementation Act, 1995 — I-3.5 3
3 A building site or construction or installation project constitutes a permanent establishment only if it lasts for more than six months.
Income Tax Conventions Implementation Act, 1995 — I-3.5 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, 1995 — I-3.5 (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, 1995 — I-3.5 (b)
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
Income Tax Conventions Implementation Act, 1995 — I-3.5 (c)
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
Income Tax Conventions Implementation Act, 1995 — I-3.5 (d)
(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;
Income Tax Conventions Implementation Act, 1995 — I-3.5 (e)
(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;
Income Tax Conventions Implementation Act, 1995 — I-3.5 (f)
(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, 1995 — I-3.5 5
5 Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 6 applies — is acting on behalf of an enterprise and has, and habitually exercises in a Contracting State an authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
Income Tax Conventions Implementation Act, 1995 — I-3.5 6
6 An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of an agent are devoted wholly or almost wholly on behalf of that enterprise, the agent will not be considered to be an agent of an independent status within the meaning of this paragraph.
Income Tax Conventions Implementation Act, 1995 — I-3.5 7
7 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.