GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1996 — I-3.51 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.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 The existing taxes to which the Agreement shall apply are in particular: (a) in the case of Canada: the taxes imposed under the Income Tax Act of Canada (hereinafter referred to as “Canadian tax”); (b) in the case of India: (i) the income tax including any surcharge thereon imposed under the Income Tax Act, (ii) the wealth tax imposed under the Wealth Tax Act, (hereinafter referred to as “Indian tax”).
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) in the case of Canada: the taxes imposed under the Income Tax Act of Canada (hereinafter referred to as “Canadian tax”);
Income Tax Conventions Implementation Act, 1996 — I-3.51
the taxes imposed under the Income Tax Act of Canada (hereinafter referred to as “Canadian tax”);
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) in the case of India: (i) the income tax including any surcharge thereon imposed under the Income Tax Act, (ii) the wealth tax imposed under the Wealth Tax Act, (hereinafter referred to as “Indian tax”).
Income Tax Conventions Implementation Act, 1996 — I-3.51 (i)
(i) the income tax including any surcharge thereon imposed under the Income Tax Act,
Income Tax Conventions Implementation Act, 1996 — I-3.51 (ii)
(ii) the wealth tax imposed under the Wealth Tax Act,
Income Tax Conventions Implementation Act, 1996 — I-3.51
(hereinafter referred to as “Indian tax”).
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 The Agreement shall apply also to any identical or substantially similar taxes which are imposed by either Contracting State after the date of signature of this Agreement in addition to, or in place of, the existing taxes.
Income Tax Conventions Implementation Act, 1996 — I-3.51 5
5 At the end of each year, the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws which are the subject of this Agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 In this Agreement, unless the context otherwise requires: (a) the term “Canada”, used in a geographical sense, means the territory of Canada, including any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (b) the term “India”, used in a geographical sense, means the territory of India, including any area beyond the territorial seas of India which, in accordance with international law and the laws of India, is an area within which India may exercise rights with respect to the seabed and subsoil and their natural resources; (c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Canada or India; (d) the term “person” includes an individual, a partnership, a company and any other entity (including a trust) which is treated as a taxable unit under the taxation laws of a Contracting State; (e) the term “company” means any body corporate or any entity which is treated as a company or a body corporate under the taxation laws of a Contracting State; (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 National Revenue or his authorized representative, (ii) in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or its authorized representative; (h) the term “national” means: (i) any individual possessing the nationality of a Contracting State, (ii) any legal person, partnership and association deriving its status as such from the law in force in a Contracting State; (i) the term “tax” means Canadian tax or Indian tax, as the context requires, but shall not include any amount payable in respect of any default or omission in relation to the said taxes or which represent a penalty imposed relating to those taxes; (j) the term “international traffic” means any voyage of a ship or aircraft operated by an enterprise of a Contracting State, except where the principal purpose of the voyage is to transport passengers or goods between places in the other Contracting State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) the term “Canada”, used in a geographical sense, means the territory of Canada, including any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) the term “India”, used in a geographical sense, means the territory of India, including any area beyond the territorial seas of India which, in accordance with international law and the laws of India, is an area within which India may exercise rights with respect to the seabed and subsoil and their natural resources;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (c)
(c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Canada or India;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (d)
(d) the term “person” includes an individual, a partnership, a company and any other entity (including a trust) which is treated as a taxable unit under the taxation laws of a Contracting State;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (e)
(e) the term “company” means any body corporate or any entity which is treated as a company or a body corporate under the taxation laws of a Contracting State;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (g)
(g) the term “competent authority” means: (i) in the case of Canada, the Minister of National Revenue or his authorized representative, (ii) in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or its authorized representative;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (ii)
(ii) in the case of India, the Central Government in the Ministry of Finance (Department of Revenue) or its authorized representative;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (h)
(h) the term “national” means: (i) any individual possessing the nationality of a Contracting State, (ii) any legal person, partnership and association deriving its status as such from the law in force in a Contracting State;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (ii)
(ii) any legal person, partnership and association deriving its status as such from the law in force in a Contracting State;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (i)
(i) the term “tax” means Canadian tax or Indian tax, as the context requires, but shall not include any amount payable in respect of any default or omission in relation to the said taxes or which represent a penalty imposed relating to those taxes;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (j)
(j) the term “international traffic” means any voyage of a ship or aircraft operated by an enterprise of a Contracting State, except where the principal purpose of the voyage is to transport passengers or goods between places in the other Contracting State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 As regards the application of the Agreement by a Contracting State, any term not defined in this Agreement shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting State relating to the taxes which are the subject of the Agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined in accordance with the following rules: (a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (hereinafter referred to as his centre of vital interests); (b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident of the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident of the State of which he is a national; (d) if he is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) he shall be deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident of the State with which his personal and economic relations are closer (hereinafter referred to as his centre of vital interests);
Income Tax Conventions Implementation Act, 1996 — I-3.51 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. In the absence of such agreement, such person shall not be considered to be a resident of either Contracting State for the purposes of enjoying benefits under the Agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 The term “permanent establishment” shall include especially: (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; (f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; (g) a warehouse, in relation to a person providing storage facilities for others; (h) a farm, plantation or other place where agriculture, forestry, plantation or related activities are carried on; (i) a store or premises used as a sales outlet; (j) an installation or structure used for the exploration or exploitation of natural resources, but only if so used for a period of more than 120 days in any twelve-month period; (k) a building site or construction, installation or assembly project or supervisory activities in connection therewith, where such site, project or activities (together with other such sites, projects or activities, if any) continue for a period of more than 120 days in any twelve-month period; (l) the furnishing of services, other than included services as defined in Article 12, within a Contracting State by an enterprise through employees or other personnel, and only if: (i) activities of that nature continue within that State for a period or periods aggregating more than 90 days within any twelve-month period, or (ii) the services are performed within that State for a related enterprise (within the meaning of paragraph 1 of Article 9).
Income Tax Conventions Implementation Act, 1996 — I-3.51 (f)
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (g)
(g) a warehouse, in relation to a person providing storage facilities for others;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (h)
(h) a farm, plantation or other place where agriculture, forestry, plantation or related activities are carried on;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (i)
(i) a store or premises used as a sales outlet;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (j)
(j) an installation or structure used for the exploration or exploitation of natural resources, but only if so used for a period of more than 120 days in any twelve-month period;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (k)
(k) a building site or construction, installation or assembly project or supervisory activities in connection therewith, where such site, project or activities (together with other such sites, projects or activities, if any) continue for a period of more than 120 days in any twelve-month period;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (l)
(l) the furnishing of services, other than included services as defined in Article 12, within a Contracting State by an enterprise through employees or other personnel, and only if: (i) activities of that nature continue within that State for a period or periods aggregating more than 90 days within any twelve-month period, or (ii) the services are performed within that State for a related enterprise (within the meaning of paragraph 1 of Article 9).
Income Tax Conventions Implementation Act, 1996 — I-3.51 (i)
(i) activities of that nature continue within that State for a period or periods aggregating more than 90 days within any twelve-month period, or
Income Tax Conventions Implementation Act, 1996 — I-3.51 (ii)
(ii) the services are performed within that State for a related enterprise (within the meaning of paragraph 1 of Article 9).
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include any one or more of the following: (a) the use of facilities solely for the purpose of storage, display, or occasional 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 occasional 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 advertising, for the supply of information, for scientific research or for other activities which have a preparatory or auxiliary character, for the enterprise.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) the use of facilities solely for the purpose of storage, display, or occasional delivery of goods or merchandise belonging to the enterprise;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display, or occasional delivery;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (d)
(d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (e)
(e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research or for other activities which have a preparatory or auxiliary character, for the enterprise.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 5 applies — is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned State if: (a) he has and habitually exercises in the first-mentioned State an authority to conclude contracts on behalf of the enterprise, unless his activities are limited to those mentioned in paragraph 3 which, if exercised through a fixed place of business, would not make that fixed place of business a permanent establishment under the provisions of that paragraph; (b) he has no such authority but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise, and some additional activities conducted in that State on behalf of the enterprise have contributed to the sale of the goods or merchandise; or (c) he habitually secures orders in the first-mentioned State, wholly or almost wholly for the enterprise.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) he has and habitually exercises in the first-mentioned State an authority to conclude contracts on behalf of the enterprise, unless his activities are limited to those mentioned in paragraph 3 which, if exercised through a fixed place of business, would not make that fixed place of business a permanent establishment under the provisions of that paragraph;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) he has no such authority but habitually maintains in the first-mentioned State a stock of goods or merchandise from which he regularly delivers goods or merchandise on behalf of the enterprise, and some additional activities conducted in that State on behalf of the enterprise have contributed to the sale of the goods or merchandise; or
Income Tax Conventions Implementation Act, 1996 — I-3.51 (c)
(c) he habitually secures orders in the first-mentioned State, wholly or almost wholly for the enterprise.
Income Tax Conventions Implementation Act, 1996 — I-3.51 5
5 An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent, or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise and the transactions between the agent and the enterprise are not made under arm’s length conditions, he shall not be considered an agent of independent status within the meaning of this paragraph.
Income Tax Conventions Implementation Act, 1996 — I-3.51 6
6 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.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 Income from immovable property (including income from agriculture or forestry) may be taxed in the Contracting State in which such property is situated.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 For the purposes of this Agreement, the term “immovable property” shall be defined in accordance with the law and usage 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.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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: (a) that permanent establishment; and (b) sales of goods and merchandise of the same or similar kind as those sold, or from other business activities of the same or similar kind as those effected, through that permanent establishment.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) sales of goods and merchandise of the same or similar kind as those sold, or from other business activities of the same or similar kind as those effected, through that permanent establishment.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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. In any case, where the correct amount of profits attributable to a permanent establishment is incapable of determination or the ascertainment thereof presents exceptional difficulties, the profits attributable to the permanent establishment may be estimated on a reasonable basis provided that the result shall be in accordance with the principles laid down in this Article.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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 business of the permanent establishment including executive and general administrative expenses, whether incurred in the State in which the permanent establishment is situated or elsewhere as are in accordance with the provisions of and subject to the limitations of the taxation laws of that State. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than as a 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, know-how or other rights, or by way of commission or other charges, 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, know-how or other rights, or by way of commission or other charges 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.