GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 2
2 Where income in respect of personal activities exercised by an entertainer or a sportsperson in that individual’s capacity as such accrues not to the entertainer or sportsperson personally but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 3
3 The provisions of paragraph 2 shall not apply if it is established that neither the entertainer or the sportsperson nor persons related thereto participate directly or indirectly in the profits of the person referred to in that paragraph.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 4
4 Notwithstanding the provisions of paragraphs 1 and 2, income derived from activities performed in a Contracting State by a resident of the other Contracting State: (a) within the framework of a cultural exchange between the Contracting States, or (b) in the context of a visit in the first-mentioned State of a non-profit organization of the other State, provided the visit is substantially supported by public funds, shall be exempt from tax in the first-mentioned Contracting State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (a)
(a) within the framework of a cultural exchange between the Contracting States, or
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (b)
(b) in the context of a visit in the first-mentioned State of a non-profit organization of the other State, provided the visit is substantially supported by public funds,
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55
shall be exempt from tax in the first-mentioned Contracting State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 1
1 Pensions and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 2
2 Pensions and annuities arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise and according to the laws of that State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 1. (a)
1. (a) Salaries, wages and similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority or a local government thereof to an individual in respect of services rendered to that State or subdivision or authority or government in any other State shall be taxable only in the first-mentioned State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (b)
(b) However, such salaries, wages and similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that Contracting State who: (i) is a national of that Contracting State; or (ii) did not become a resident of that Contracting State solely for the purpose of rendering the services.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (i)
(i) is a national of that Contracting State; or
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (ii)
(ii) did not become a resident of that Contracting State solely for the purpose of rendering the services.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 2
2 The provisions of Articles 15, 16 and 17 shall apply to salaries, wages and similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority or a local government thereof.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55
Payments which a student, apprentice or business trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of that individual’s education or training receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 1
1 Notwithstanding the provisions of Article 10, dividends paid by a company that is a resident of a Contracting State to a resident of the other Contracting State that is referred to in paragraph 2 of Article 4 and that is the beneficial owner of the dividends shall be taxable only in the other Contracting State provided that: (a) the recipient, together with all other residents of the other Contracting State that are referred to in paragraph 2 of Article 4, neither own or control shares of the company representing more than 25 per cent of the value of all of its issued and outstanding shares nor control directly or indirectly in any manner whatever more than 25 per cent of the votes in respect of the shares of the company; and (b) the recipient has not received the dividends in the course of carrying on an industrial or commercial activity. If the conditions set out in this paragraph are not met, the provisions of Article 10 shall apply.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (a)
(a) the recipient, together with all other residents of the other Contracting State that are referred to in paragraph 2 of Article 4, neither own or control shares of the company representing more than 25 per cent of the value of all of its issued and outstanding shares nor control directly or indirectly in any manner whatever more than 25 per cent of the votes in respect of the shares of the company; and
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (b)
(b) the recipient has not received the dividends in the course of carrying on an industrial or commercial activity.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55
If the conditions set out in this paragraph are not met, the provisions of Article 10 shall apply.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 2
2 Notwithstanding the provisions of Article 13, gains derived by a resident of a Contracting State that is referred to in paragraph 2 of Article 4 from the alienation of shares, the dividends on which would be exempt from taxation in the other Contracting State, shall be taxable only in the first-mentioned Contracting State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 1
1 Subject to the provisions of paragraph 2, items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 2
2 However, if such income is derived by a resident of a Contracting State from sources in the other Contracting State, such income may also be taxed in the State in which it arises, and according to the law of that State. Where such income is income from a trust which is a resident of a Contracting State, other than a trust to which contributions were deductible, the tax so charged in that Contracting State shall, provided that the income is taxable in the Contracting State in which the recipient is a resident, not exceed 15 per cent of the gross amount of the income.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 1
1 Capital represented by immovable property owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other Contracting State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 2
2 Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other Contracting State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 3
3 Capital represented by ships and aircraft operated in international traffic by an enterprise of a Contracting State, and by movable property pertaining to the operation of such ships and aircraft, shall be taxable only in that Contracting State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 4
4 All other elements of capital of a resident of a Contracting State shall be taxable only in that Contracting State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 1
1 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 the United Arab Emirates on profits, income or gains arising in the United Arab Emirates shall be deducted from any Canadian tax payable in respect of such profits, income or gains; (b) where, in accordance with any provision of the Convention, income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (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 the United Arab Emirates on profits, income or gains arising in the United Arab Emirates shall be deducted from any Canadian tax payable in respect of such profits, income or gains;
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (b)
(b) where, in accordance with any provision of the Convention, income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 2
2 In the case of the United Arab Emirates, double taxation shall be avoided in accordance with the provisions of the tax laws of the United Arab Emirates.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 3
3 For the purposes of this Article, profits, income or gains of a resident of a Contracting State which may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 1
1 Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 2
2 The taxation on a permanent establishment which a resident of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on residents of that other State carrying on the same activities.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 3
3 Nothing in this Article shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 4
4 Companies which are residents 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 companies which are residents 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.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 5
5 In this Article, the term taxation means taxes which are the subject of this Convention.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 1
1 Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Convention, that person may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of which that person is a resident an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the said application must be submitted within two years from the first notification of the action which gives rise to taxation not in accordance with the Convention.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 2
2 The competent authority referred to in paragraph l shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with the Convention.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 3
3 A Contracting State shall not, after the expiry of the time limits provided in its domestic laws and, in any case, after five years from the end of the taxable period to which the income concerned was attributed, increase the tax base of a resident of either of the Contracting States by including therein items of income which have also been charged to tax in the other Contracting State. This paragraph shall not apply in the case of fraud, wilful default or neglect.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 4
4 The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 5
5 The competent authorities of the Contracting States may consult together for the elimination of double taxation in cases not provided for in the Convention and may communicate with each other directly for the purpose of applying the Convention.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 1
1 The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement in respect of, or the determination of appeals in relation to, taxes. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 2
2 Nothing in paragraph 1 shall be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws or the administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy ( ordre public ).
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (a)
(a) to carry out administrative measures at variance with the laws or the administrative practice of that or of the other Contracting State;
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (b)
(b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (c)
(c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy ( ordre public ).
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 3
3 If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall endeavour to obtain the information to which the request relates in the same way as if its own taxation were involved notwithstanding the fact that the other State does not, at that time, need such information.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55
The provisions of this Convention shall not affect the fiscal privileges of members of diplomatic or consular missions under the general rules of international law or under the provisions of special agreements.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 1
1 The provisions of this Convention shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded: (a) by the laws of a Contracting State in the determination of the tax imposed by that State; or (b) by any other agreement entered into by a Contracting State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (a)
(a) by the laws of a Contracting State in the determination of the tax imposed by that State; or
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (b)
(b) by any other agreement entered into by a Contracting State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 2
2 Nothing in the Convention shall be construed as preventing Canada from imposing a tax on amounts included in the income of a resident of Canada with respect to a partnership, trust, or controlled foreign affiliate, in which that resident has an interest.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 3
3 For purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 4 of Article 26 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 1
1 This Convention shall be ratified and the instruments of ratification shall be exchanged as soon as possible.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 2
2 The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall 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 year in which the Convention enters into force; and (b) in respect of other taxes, for taxation years beginning on or after the first day of January of the year in which the Convention enters into force.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (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 year in which the Convention enters into force; and
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (b)
(b) in respect of other taxes, for taxation years beginning on or after the first day of January of the year in which the Convention enters into force.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (a)
This Convention shall continue in effect indefinitely but either Contracting State may, on or before June 30 of any calendar year beginning after the expiration of a period of ten years after the year of the exchange of instruments of ratification, 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 Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January of the next following calendar year; and (ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January of the next following calendar year; (b) in the United Arab Emirates: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January of the next following calendar year; and (ii) in respect of other taxes, for taxation years beginning on or after the first day of January of the next following calendar year.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (a)
(a) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January of the next following calendar year; and (ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January of the next following calendar year;
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (i)
(i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January of the next following calendar year; and
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (ii)
(ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January of the next following calendar year;
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (b)
(b) in the United Arab Emirates: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January of the next following calendar year; and (ii) in respect of other taxes, for taxation years beginning on or after the first day of January of the next following calendar year.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (ii)
(ii) in respect of other taxes, for taxation years beginning on or after the first day of January of the next following calendar year.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Convention.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55
DONE in duplicate at Abu Dhabi, this 9 th day of June 2002, in the English, French and Arabic languages, each version being equally authentic.