GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada — Norway Tax Convention Act, 2002 — C-7.7 1
1 For the purposes of this Convention, the term “resident of a Contracting State” means any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management or any other criterion of a similar nature and also includes that State or a political subdivision or local authority thereof or any agency or instrumentality of any such State, subdivision or authority. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 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; 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; 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 — Norway Tax Convention Act, 2002 — C-7.7
a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available; 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 — Norway Tax Convention Act, 2002 — C-7.7
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 — Norway Tax Convention Act, 2002 — C-7.7
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;
Canada — Norway Tax Convention Act, 2002 — C-7.7
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 — Norway Tax Convention Act, 2002 — C-7.7 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 and to determine the mode of application of the Convention to such person.
Canada — Norway Tax Convention Act, 2002 — C-7.7 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 — Norway Tax Convention Act, 2002 — C-7.7 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 of extraction of natural resources.
Canada — Norway Tax Convention Act, 2002 — C-7.7
f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
Canada — Norway Tax Convention Act, 2002 — C-7.7 3
3 A building site, construction, assembly or installation project, or supervisory or consultancy activities connected therewith, constitute a permanent establishment only if such site, project or activities are continued for a period of more than 12 months.
Canada — Norway Tax Convention Act, 2002 — C-7.7 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.
Canada — Norway Tax Convention Act, 2002 — C-7.7
a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Canada — Norway Tax Convention Act, 2002 — C-7.7
b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
Canada — Norway Tax Convention Act, 2002 — C-7.7
c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
Canada — Norway Tax Convention Act, 2002 — C-7.7
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 — Norway Tax Convention Act, 2002 — C-7.7
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;
Canada — Norway Tax Convention Act, 2002 — C-7.7
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 — Norway Tax Convention Act, 2002 — C-7.7 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.
Canada — Norway Tax Convention Act, 2002 — C-7.7 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 — Norway Tax Convention Act, 2002 — C-7.7 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 — Norway Tax Convention Act, 2002 — C-7.7 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 — Norway Tax Convention Act, 2002 — C-7.7 2
2 For the purposes of this Convention, the term “immovable property” shall have the meaning, which it has under the 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 with respect to the exploitation of, the right to exploit, the exploration for or the right to explore for, mineral deposits, sources and other natural resources. A ship or an aircraft shall not be regarded as immovable property.
Canada — Norway Tax Convention Act, 2002 — C-7.7 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 profits or income from the alienation of such property.
Canada — Norway Tax Convention Act, 2002 — C-7.7 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 — Norway Tax Convention Act, 2002 — C-7.7 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 — Norway Tax Convention Act, 2002 — C-7.7 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 — Norway Tax Convention Act, 2002 — C-7.7 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.
Canada — Norway Tax Convention Act, 2002 — C-7.7 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 — Norway Tax Convention Act, 2002 — C-7.7 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 — Norway Tax Convention Act, 2002 — C-7.7 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 — Norway Tax Convention Act, 2002 — C-7.7 1
1 Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 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 where the principal purpose of the voyage is to transport passengers or goods exclusively between places in the other Contracting State may be taxed in that other State. However, this paragraph shall not apply to coastal traffic, which is incidental or supplementary to international traffic.
Canada — Norway Tax Convention Act, 2002 — C-7.7 3
3 The provisions of paragraphs 1 and 2 shall also apply to profits referred to in those paragraphs derived by an enterprise of a Contracting State from its participation in a pool, a joint business or an international operating agency.
Canada — Norway Tax Convention Act, 2002 — C-7.7 4
4 Profits derived by an enterprise of a Contracting State from the use, maintenance or rental of containers (including trailers and related equipment for the transportation of containers) used for the transport of goods or merchandise in international traffic shall be taxable only in that Contracting State except insofar as those containers or trailers and related equipment are used for transport principally between places within the other Contracting State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 5
5 The provisions of paragraphs 1, 2, 3 and 4 shall apply to profits derived by the joint Norwegian, Danish and Swedish air transport consortium, Scandinavian Airlines System (SAS), but only in respect of the share thereof that is derived by SAS Norge ASA, the Norwegian partner of the Scandinavian Airlines System (SAS).
Canada — Norway Tax Convention Act, 2002 — C-7.7
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 income 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 income of that enterprise and taxed accordingly.
Canada — Norway Tax Convention Act, 2002 — C-7.7
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 — Norway Tax Convention Act, 2002 — C-7.7
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 — Norway Tax Convention Act, 2002 — C-7.7
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 income 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 income of that enterprise and taxed accordingly.
Canada — Norway Tax Convention Act, 2002 — C-7.7 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 — Norway Tax Convention Act, 2002 — C-7.7 2
2 However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: a) except in the case of dividends paid by a non-resident owned investment corporation that is a resident of Canada, 5 per cent of the gross amount of the dividends if the beneficial owner is a company which holds directly at least 10 per cent of the voting power in the company paying the dividends; b) 15 per cent of the gross amount of the dividends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Canada — Norway Tax Convention Act, 2002 — C-7.7
a) except in the case of dividends paid by a non-resident owned investment corporation that is a resident of Canada, 5 per cent of the gross amount of the dividends if the beneficial owner is a company which holds directly at least 10 per cent of the voting power in the company paying the dividends;
Canada — Norway Tax Convention Act, 2002 — C-7.7
b) 15 per cent of the gross amount of the dividends in all other cases.
Canada — Norway Tax Convention Act, 2002 — C-7.7
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Canada — Norway Tax Convention Act, 2002 — C-7.7 3
3 Notwithstanding the provisions of paragraph 2, dividends arising in a Contracting State and paid to the other Contracting State or a political subdivision or local authority thereof or to any wholly-owned agency or instrumentality of that State, political subdivision or local authority, shall be taxable only in that other State. However, this provision shall only apply in circumstances as may be agreed from time to time between the competent authorities of the Contracting States.
Canada — Norway Tax Convention Act, 2002 — C-7.7 4
4 The term “dividends” as used in this Article means income from shares, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income subjected to the same taxation treatment as income from shares by the taxation laws of the State of which the company making the distribution is a resident.
Canada — Norway Tax Convention Act, 2002 — C-7.7 5
5 The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Canada — Norway Tax Convention Act, 2002 — C-7.7 6
6 Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company’s undistributed profits to a tax on undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
Canada — Norway Tax Convention Act, 2002 — C-7.7 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 — Norway Tax Convention Act, 2002 — C-7.7 2
2 However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State the tax so charged shall not exceed 10 per cent of the gross amount of the interest.
Canada — Norway Tax Convention Act, 2002 — C-7.7 3
3 Notwithstanding the provisions of paragraph 2, a) interest arising in a Contracting State and paid in respect of a bond, debenture or other similar obligation of the government of that Contracting State or of a political subdivision or local authority thereof shall, provided that the interest is beneficially owned by a resident of the other Contracting State, be taxable only in that other State; b) interest arising in Norway and paid to a resident of Canada shall be taxable only in Canada if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by Export Development Canada; c) interest arising in Canada and paid to a resident of Norway shall be taxable only in Norway if the interest is received by, or the loan for which the interest is accrued, is made, insured or guaranteed by the Norwegian Guarantee Institute for Export Credits (GIEK) or AS Eksportfinans , or any similar institution financed or established by the Government of Norway, as may be agreed from time to time between the competent authorities of the Contracting States; and d) interest arising in a Contracting State and paid to the other Contracting State or a political subdivision or local authority thereof or to any wholly-owned agency or instrumentality of that State, political subdivision or local authority, shall be taxable only in that other State. However, this provision shall only apply in circumstances as may be agreed from time to time between the competent authorities of the Contracting States.
Canada — Norway Tax Convention Act, 2002 — C-7.7
a) interest arising in a Contracting State and paid in respect of a bond, debenture or other similar obligation of the government of that Contracting State or of a political subdivision or local authority thereof shall, provided that the interest is beneficially owned by a resident of the other Contracting State, be taxable only in that other State;
Canada — Norway Tax Convention Act, 2002 — C-7.7
b) interest arising in Norway and paid to a resident of Canada shall be taxable only in Canada if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by Export Development Canada;
Canada — Norway Tax Convention Act, 2002 — C-7.7
c) interest arising in Canada and paid to a resident of Norway shall be taxable only in Norway if the interest is received by, or the loan for which the interest is accrued, is made, insured or guaranteed by the Norwegian Guarantee Institute for Export Credits (GIEK) or AS Eksportfinans , or any similar institution financed or established by the Government of Norway, as may be agreed from time to time between the competent authorities of the Contracting States; and
Canada — Norway Tax Convention Act, 2002 — C-7.7
d) interest arising in a Contracting State and paid to the other Contracting State or a political subdivision or local authority thereof or to any wholly-owned agency or instrumentality of that State, political subdivision or local authority, shall be taxable only in that other State. However, this provision shall only apply in circumstances as may be agreed from time to time between the competent authorities of the Contracting States.
Canada — Norway Tax Convention Act, 2002 — C-7.7 4
4 The term “interest” for Canadian tax purposes includes any item which under the law of Canada is treated as interest and for Norwegian tax purposes includes any item which under the law of Norway is treated as interest. However, this term does not include any item which is treated as a dividend under the provisions of Article 10.