GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 The provisions of Articles 6 to 22 of the Convention shall not apply to any entity enjoying income tax benefits under Lebanese Decree-Laws No. 45 and No. 46 of June 24, 1983, or under any other law providing similar income tax benefits, or which does not subject an entity to tax under the ordinarily rules of Lebanon income tax law. Such provisions shall also not apply either to income derived by a resident of Canada from such entities nor to shares or other rights in the capital of such entities owned by such person.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 Where an enterprise of a Contracting State that is exempt from tax in that State on the profits of its permanent establishments which are not situated in that State derives income from the other Contracting State, and that income is attributable to a permanent establishment which that enterprise has in a third jurisdiction, the tax benefits that would otherwise apply under the other provisions of the Convention will not apply to any item of income on which the combined tax in the first-mentioned State and in the third jurisdiction is less than 60 per cent of the tax that would be imposed in the first-mentioned State if the income were earned or received in that State by the enterprise and were not attributable to the permanent establishment in the third jurisdiction. Any dividends, interest, or royalties to which the provisions of this paragraph apply shall be subject to tax in the other State at a rate not exceeding 25 per cent of the gross amount thereof. Any other income to which the provisions of this paragraph apply shall be subject to tax under the provisions of the domestic law of the other State, notwithstanding any other provision of the Convention. The preceding provisions of this paragraph shall not apply: (a) if the income derived from the other State is in connection with or incidental to the active conduct of a trade or business carried on by the permanent establishment in the third jurisdiction (other than the business of making or managing investments unless these activities are banking or insurance activities carried on by a bank or insurance company); (b) when Lebanon is the first-mentioned State, to income taxed by Canada according to Section 91 of the Income Tax Act , as it may be amended without changing the general principle hereof.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) if the income derived from the other State is in connection with or incidental to the active conduct of a trade or business carried on by the permanent establishment in the third jurisdiction (other than the business of making or managing investments unless these activities are banking or insurance activities carried on by a bank or insurance company);
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) when Lebanon is the first-mentioned State, to income taxed by Canada according to Section 91 of the Income Tax Act , as it may be amended without changing the general principle hereof.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
Each of the Contracting States shall notify the other through the diplomatic channel the completion of the procedures required by law for the bringing into force of this Convention. The Convention shall enter into force on the 30th day after the date of the later of these notifications and its provision shall thereupon have effect: (a) in the case of 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 in the calendar year next following that in which the Convention enters into force, and (ii) in respect of other taxes, for taxation years beginning on or after the first day of January in the calendar year next following that in which the Convention enters into force; and (b) in the case of Lebanon (i) in respect of taxes withheld at the source to the income derived on or after the first day of January in the calendar year next following the year in which the Convention enters into force, and (ii) in respect of other taxes on profit or income derived on or after the first day of January in the calendar year next following the year in which the Convention enters into force.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) in the case of 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 in the calendar year next following that in which the Convention enters into force, and (ii) in respect of other taxes, for taxation years beginning on or after the first day of January in the calendar year next following that in which the Convention enters into force; and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (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 in the calendar year next following that in which the Convention enters into force, and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) in respect of other taxes, for taxation years beginning on or after the first day of January in the calendar year next following that in which the Convention enters into force; and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) in the case of Lebanon (i) in respect of taxes withheld at the source to the income derived on or after the first day of January in the calendar year next following the year in which the Convention enters into force, and (ii) in respect of other taxes on profit or income derived on or after the first day of January in the calendar year next following the year in which the Convention enters into force.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) in respect of taxes withheld at the source to the income derived on or after the first day of January in the calendar year next following the year in which the Convention enters into force, and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) in respect of other taxes on profit or income derived on or after the first day of January in the calendar year next following the year in which the Convention enters into force.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (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 five years from the year of the entry into force of the Convention, give to the other Contracting State a notice of termination in writing through the diplomatic channel; in such event, the Convention shall cease to have effect: (a) in the case of 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 in the calendar year next following the year in which the notice is given, and (ii) in respect of other taxes, for taxation years beginning on or after the first day of January in the calendar year next following the year in which the notice is given; and (b) in the case of Lebanon (i) in respect of taxes withheld at the source to the income derived on or after the first day of January in the calendar year next following the year in which the notice is given, and (ii) in respect of other taxes on profit or income derived on or after the first day of January in the calendar year next following the year in which the notice is given.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) in the case of 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 in the calendar year next following the year in which the notice is given, and (ii) in respect of other taxes, for taxation years beginning on or after the first day of January in the calendar year next following the year in which the notice is given; and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (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 in the calendar year next following the year in which the notice is given, and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) in respect of other taxes, for taxation years beginning on or after the first day of January in the calendar year next following the year in which the notice is given; and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) in the case of Lebanon (i) in respect of taxes withheld at the source to the income derived on or after the first day of January in the calendar year next following the year in which the notice is given, and (ii) in respect of other taxes on profit or income derived on or after the first day of January in the calendar year next following the year in which the notice is given.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) in respect of taxes withheld at the source to the income derived on or after the first day of January in the calendar year next following the year in which the notice is given, and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) in respect of other taxes on profit or income derived on or after the first day of January in the calendar year next following the year in which the notice is given.
Income Tax Conventions Implementation Act, 1999 — I-3.54
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Convention.
Income Tax Conventions Implementation Act, 1999 — I-3.54
DONE in duplicate at Beirut, this 29th day of December 1998, in the English, French and Arabic languages, each version being equally authentic.
Income Tax Conventions Implementation Act, 1999 — I-3.54
At the moment of signing the Convention this day concluded between Canada and Lebanon for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the undersigned have agreed upon the following provisions which shall be an integral part of the Convention.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 It is understood that the term taxes imposed on total income includes taxes levied on salaries and other similar remuneration.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 Nothing in the Convention shall be construed as preventing (a) Canada from imposing on the alienation of immovable property situated in Canada by a company carrying on a trade in immovable property or on the earnings of a company attributable to a permanent establishment in Canada, a tax in addition to the tax which would be chargeable on the earnings of a company which is a national of Canada, provided that any additional tax so imposed shall not exceed 5 per cent of the amount of such earnings which have not been subjected to such additional tax in previous taxation years. For the purpose of this provision, the term earnings means the earnings attributable to the alienation of such immovable property situated in Canada as may be taxed by Canada under the provisions of Article 6 or of paragraph 1 of Article 13, and the profits, including any gains, attributable to a permanent establishment in Canada in a year and previous years after deducting therefrom all taxes, other than the additional tax referred to herein, imposed on such profits in Canada; and (b) Lebanon from imposing a tax on a company’s undistributed profits according to Decree-Law No. 144 dated June 12, 1959.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) Canada from imposing on the alienation of immovable property situated in Canada by a company carrying on a trade in immovable property or on the earnings of a company attributable to a permanent establishment in Canada, a tax in addition to the tax which would be chargeable on the earnings of a company which is a national of Canada, provided that any additional tax so imposed shall not exceed 5 per cent of the amount of such earnings which have not been subjected to such additional tax in previous taxation years. For the purpose of this provision, the term earnings means the earnings attributable to the alienation of such immovable property situated in Canada as may be taxed by Canada under the provisions of Article 6 or of paragraph 1 of Article 13, and the profits, including any gains, attributable to a permanent establishment in Canada in a year and previous years after deducting therefrom all taxes, other than the additional tax referred to herein, imposed on such profits in Canada; and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) Lebanon from imposing a tax on a company’s undistributed profits according to Decree-Law No. 144 dated June 12, 1959.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 The provisions of paragraph 4 of Article 13 shall not prevent Canada from taxing gains derived by a resident of Lebanon from the alienation of (a) shares (other than shares listed on an approved stock exchange in Canada) forming part of a substantial interest in the capital stock of a company the value of which shares is derived principally from immovable property situated in Canada; or (b) a substantial interest in a partnership or trust, the value of which is derived principally from immovable property situated in Canada. For the purposes of this paragraph, the term immovable property includes the shares of a company referred to in subparagraph (a) or an interest in a partnership or trust referred to in subparagraph (b) but does not include any property, other than rental property, in which the business of the company, partnership or trust is carried on.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) shares (other than shares listed on an approved stock exchange in Canada) forming part of a substantial interest in the capital stock of a company the value of which shares is derived principally from immovable property situated in Canada; or
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) a substantial interest in a partnership or trust, the value of which is derived principally from immovable property situated in Canada.
Income Tax Conventions Implementation Act, 1999 — I-3.54
For the purposes of this paragraph, the term immovable property includes the shares of a company referred to in subparagraph (a) or an interest in a partnership or trust referred to in subparagraph (b) but does not include any property, other than rental property, in which the business of the company, partnership or trust is carried on.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 The provisions of paragraph 4 of Article 13 shall not affect the right of Canada to levy, according to its law, a tax on gains from the alienation of any property derived by an individual who is a resident of Lebanon if the gains accrued while the individual was a resident of Canada.
Income Tax Conventions Implementation Act, 1999 — I-3.54 5
5 In the event that Lebanon enacts legislation the effect of which is to subject any entity covered by paragraph 3 of Article 27 of the Convention to the ordinary rules of Lebanon income tax law, it is understood that such entity would benefit from the provisions of Articles 6 to 22 of the Convention.
Income Tax Conventions Implementation Act, 1999 — I-3.54 6
6 In the event that Lebanon becomes a member of the General Agreement on Trade in Services, the following provisions shall take effect from the date Lebanon becomes such a member: “For the 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 3 of Article 24 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.”
Income Tax Conventions Implementation Act, 1999 — I-3.54
“For the 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 3 of Article 24 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.”
Income Tax Conventions Implementation Act, 1999 — I-3.54
The Government of Canada and the Government of the People’s Democratic Republic of Algeria, 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, 1999 — I-3.54 1
1 This Convention shall apply to taxes on income and on capital imposed on behalf of each Contracting State, irrespective of the manner in which they are levied.
Income Tax Conventions Implementation Act, 1999 — I-3.54 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, taxes on the total amounts of wages or salaries paid by enterprises, as well as taxes on capital appreciation.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 The existing taxes to which the Convention shall apply are, in particular: (a) in the case of Canada: the taxes on income and on capital imposed by the Government of Canada (hereinafter referred to as “Canadian tax”); (b) in the case of Algeria: (i) the tax on total income; (ii) the tax on profits of companies; (iii) the tax on professional activities; (iv) the lump-sum tax; (v) the tax on capital; (vi) the royalty and the tax on the net profits derived from the prospecting, research, exploitation and transportation by pipeline of hydrocarbons; (hereinafter referred to as “Algerian tax”).
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) in the case of Canada: the taxes on income and on capital imposed by the Government of Canada (hereinafter referred to as “Canadian tax”);
Income Tax Conventions Implementation Act, 1999 — I-3.54
the taxes on income and on capital imposed by the Government of Canada (hereinafter referred to as “Canadian tax”);
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) in the case of Algeria: (i) the tax on total income; (ii) the tax on profits of companies; (iii) the tax on professional activities; (iv) the lump-sum tax; (v) the tax on capital; (vi) the royalty and the tax on the net profits derived from the prospecting, research, exploitation and transportation by pipeline of hydrocarbons; (hereinafter referred to as “Algerian tax”).
Income Tax Conventions Implementation Act, 1999 — I-3.54 (iii)
(iii) the tax on professional activities;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (vi)
(vi) the royalty and the tax on the net profits derived from the prospecting, research, exploitation and transportation by pipeline of hydrocarbons;
Income Tax Conventions Implementation Act, 1999 — I-3.54
(hereinafter referred to as “Algerian tax”).
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 For the purposes of this Convention, unless the context otherwise requires: (a) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Algeria; (b) the term Canada , used in a geographical sense, means the territory of Canada, including (i) any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources, and (ii) the sea and airspace above every area referred to in clause (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 term Algeria means the People’s Democratic Republic of Algeria and, used in a geographical sense, the term means the territory of the People’s Democratic Republic of Algeria including the territorial sea and any area beyond the territorial sea, the areas over which the People’s Democratic Republic of Algeria, in accordance with international law and the laws of Algeria, exercises its jurisdiction or sovereign rights with respect to the exploration and exploitation of natural resources of the seabed and subsoil and the overlying water; (d) the term person includes an individual, 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 international traffic means any transport of a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State, except where the ship or aircraft is operated solely between places in the other Contracting State; (h) the term competent authority means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative; (ii) in the case of Algeria, the Minister in charge of Finance or the Minister’s authorized representative; (i) the term tax means Canadian tax or Algerian tax, as the context requires; (j) the term national means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Algeria;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) the term Canada , used in a geographical sense, means the territory of Canada, including (i) any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources, and (ii) the sea and airspace above every area referred to in clause (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, 1999 — I-3.54 (i)
(i) any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources, and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (c)
(c) the term Algeria means the People’s Democratic Republic of Algeria and, used in a geographical sense, the term means the territory of the People’s Democratic Republic of Algeria including the territorial sea and any area beyond the territorial sea, the areas over which the People’s Democratic Republic of Algeria, in accordance with international law and the laws of Algeria, exercises its jurisdiction or sovereign rights with respect to the exploration and exploitation of natural resources of the seabed and subsoil and the overlying water;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (d)
(d) the term person includes an individual, a company and any other body of persons;