GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Namibia Tax Convention Act, 2013 — C-7.2 1
1 For the purposes of this Convention, unless the context otherwise requires, (a) the term Namibia means the Republic of Namibia as defined under Article 1(4) of the Namibian Constitution, and, when used for the purpose of this Convention in a geographical sense, Namibia means the territory of Namibia, including its territorial sea and airspace over the territory and the territorial sea, as well as the exclusive economic zone and the continental shelf beyond that zone, over which Namibia exercises sovereign rights or jurisdiction in accordance with its national legislation and international law; (b) the term Canada , used in a geographical sense, means the territory of Canada, including its territorial sea and air space over the territory and the territorial sea, as well as the exclusive economic zone and the continental shelf beyond that zone, over which Canada exercises, in accordance with its legislation and with international law, sovereign rights or jurisdiction; (c) the terms a Contracting State and the other Contracting State mean, as the context requires, Namibia or Canada; (d) the term person includes an individual, 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 Finance or the Minister’s authorised representative, and (ii) in the case of Namibia, the Minister of Finance or the Minister’s authorised representative; (h) the term national means (i) any individual possessing the nationality or citizenship of a Contracting State, and (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; and (i) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State except when such transport is principally between places within the other Contracting State.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (a)
(a) the term Namibia means the Republic of Namibia as defined under Article 1(4) of the Namibian Constitution, and, when used for the purpose of this Convention in a geographical sense, Namibia means the territory of Namibia, including its territorial sea and airspace over the territory and the territorial sea, as well as the exclusive economic zone and the continental shelf beyond that zone, over which Namibia exercises sovereign rights or jurisdiction in accordance with its national legislation and international law;
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (b)
(b) the term Canada , used in a geographical sense, means the territory of Canada, including its territorial sea and air space over the territory and the territorial sea, as well as the exclusive economic zone and the continental shelf beyond that zone, over which Canada exercises, in accordance with its legislation and with international law, sovereign rights or jurisdiction;
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (c)
(c) the terms a Contracting State and the other Contracting State mean, as the context requires, Namibia or Canada;
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (d)
(d) the term person includes an individual, a trust, a company and any other body of persons;
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (e)
(e) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes;
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (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;
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (g)
(g) the term competent authority means (i) in the case of Canada, the Minister of Finance or the Minister’s authorised representative, and (ii) in the case of Namibia, the Minister of Finance or the Minister’s authorised representative;
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (i)
(i) in the case of Canada, the Minister of Finance or the Minister’s authorised representative, and
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (ii)
(ii) in the case of Namibia, the Minister of Finance or the Minister’s authorised representative;
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (h)
(h) the term national means (i) any individual possessing the nationality or citizenship of a Contracting State, and (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; and
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (i)
(i) any individual possessing the nationality or citizenship of a Contracting State, and
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (ii)
(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; and
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (i)
(i) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State except when such transport is principally between places within the other Contracting State.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 2
2 As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under the other laws of that State.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 1
1 For the purposes of this Convention, the term resident of a Contracting State means: (a) in the case of Namibia, any individual who is liable to tax by virtue of being ordinarily resident in Namibia and any other person who is liable to tax by virtue of that person having its place of effective management in Namibia; (b) in the case of Canada, any person who, under the laws of Canada, is liable to tax in Canada by reason of the person’s domicile, residence, place of management or any other criterion of a similar nature; and (c) that State or a political subdivision or local authority thereof or any agency or instrumentality of that State, or of a subdivision or authority thereof.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (a)
(a) in the case of Namibia, any individual who is liable to tax by virtue of being ordinarily resident in Namibia and any other person who is liable to tax by virtue of that person having its place of effective management in Namibia;
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (b)
(b) in the case of Canada, any person who, under the laws of Canada, is liable to tax in Canada by reason of the person’s domicile, residence, place of management or any other criterion of a similar nature; and
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (c)
(c) that State or a political subdivision or local authority thereof or any agency or instrumentality of that State, or of a subdivision or authority thereof.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 2
2 Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individual’s status shall be determined as follows: (a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available and if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the State in which the individual’s centre of vital interests is situated cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode; (c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; and (d) if the individual 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.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (a)
(a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available and if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests);
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (b)
(b) if the State in which the individual’s centre of vital interests is situated cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode;
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (c)
(c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; and
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (d)
(d) if the individual 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.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 3
3 Where, by reason of the provisions of paragraph 1, a company is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour by mutual agreement to settle the question and to determine the mode of application of the Convention to such person. In endeavouring to settle the question, the competent authorities shall have regard to the corporation’s place of effective management, the place where the corporation is incorporated or otherwise constituted, and any other relevant factors. In the absence of such agreement, such person shall not be entitled to claim any relief or exemption from tax provided by this Convention except to the extent and in such manner as may be agreed upon by the competent authorities of the Contracting States.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 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. In the absence of such agreement, such person shall not be entitled to claim any relief or exemption from tax provided by the Convention.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 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.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 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.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (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.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 3
3 A building site or construction or installation project constitutes a permanent establishment only if it lasts more than six months.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 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; or (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.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (a)
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (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–Namibia Tax Convention Act, 2013 — C-7.2 (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–Namibia Tax Convention Act, 2013 — C-7.2 (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;
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (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; or
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (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.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 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 in the name 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.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 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.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 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.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 1
1 Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 2
2 For the purposes of this Convention, the term immovable property shall have the meaning which it has for the purposes of the relevant tax law of the Contracting State in which the property in question is situated. 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 and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships and aircraft shall not be regarded as immovable property.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 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 and to income from the alienation of such property.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 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 independent personal services.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 5
5 Where the ownership of shares or other rights in a company or legal person entitles the owner to the enjoyment of immovable property situated in a Contracting State and held by that company or legal person, income derived by the owner from the direct use, letting or use in any other form of the right of enjoyment may be taxed in that State.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 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 or has carried 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–Namibia Tax Convention Act, 2013 — C-7.2 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 and with all other persons.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 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, whether incurred in the State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for specific services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the permanent establishment. Likewise, no account shall be taken, in the determination of the profits of a permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for specific services performed or for management, or, except in the case of a banking enterprise by way of interest on moneys lent to the head office of the enterprise or any of its other offices.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 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–Namibia Tax Convention Act, 2013 — C-7.2 5
5 For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 6
6 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–Namibia Tax Convention Act, 2013 — C-7.2 1
1 Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 2
2 Notwithstanding the provisions of paragraph 1 and Article 7, profits derived by an enterprise of a Contracting State from a voyage of a ship or aircraft where the principal purpose of the voyage is to transport passengers or property between places in the other Contracting State may be taxed in that other State.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 3
3 The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 4
4 For the purposes of this Article, (a) the term profits includes: (i) gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic, and (ii) interest that is incidental to the operation of ships or aircraft in international traffic; and (b) the term operation of ships or aircraft by an enterprise, includes: (i) the charter or rental of ships or aircraft, and (ii) the rental of containers and related equipment, by that enterprise if that charter or rental is incidental to the operation by that enterprise of ships or aircraft in international traffic.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (a)
(a) the term profits includes: (i) gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic, and (ii) interest that is incidental to the operation of ships or aircraft in international traffic; and
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (i)
(i) gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic, and
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (ii)
(ii) interest that is incidental to the operation of ships or aircraft in international traffic; and
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (b)
(b) the term operation of ships or aircraft by an enterprise, includes: (i) the charter or rental of ships or aircraft, and (ii) the rental of containers and related equipment, by that enterprise if that charter or rental is incidental to the operation by that enterprise of ships or aircraft in international traffic.
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (i)
(i) the charter or rental of ships or aircraft, and
Canada–Namibia Tax Convention Act, 2013 — C-7.2 (ii)
(ii) the rental of containers and related equipment,
Canada–Namibia Tax Convention Act, 2013 — C-7.2
by that enterprise if that charter or rental is incidental to the operation by that enterprise of ships or aircraft in international traffic.