GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and 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).
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State;
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 If information is requested by a Contracting State in accordance with the provisions of 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 was involved notwithstanding the fact that the other State does not, at that time, need such information. If specifically requested by the competent authority of a Contracting State, the competent authority of the other Contracting State shall endeavour to provide information under this Article in the form requested, such as depositions of witnesses and copies of unedited original documents (including books, papers, statements, records, accounts or writings), to the same extent such depositions and documents can be obtained under the laws and administrative practices of that other State with respect to its own taxes.
Income Tax Conventions Implementation Act, 1996 — I-3.51
Nothing in this Agreement shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 The provisions of this Agreement shall not be construed to restrict in any manner any exclusion, exemption, deduction, credit or other allowance now or hereafter accorded by the laws of a Contracting State in the determination of the tax imposed by that State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 The competent authorities of the Contracting States may communicate with each other directly for the purpose of applying the Agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 With respect to paragraph 3 of Article XXII 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 relating to a tax to which any provision of this Agreement applies falls within the scope of this Agreement may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 The Governments of the Contracting States shall notify each other that the constitutional requirements for the entry into force of this Agreement have been complied with.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 The Agreement shall enter into force upon the date of the later of the notifications referred to in paragraph 1 and its provisions shall 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 in the calendar year next following that in which the Agreement enters into force, and (ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January in the calendar year next following that in which the Agreement enters into force; (b) in India: (i) in respect of income arising in any taxable year beginning on or after the first day of April in the calendar year next following that in which the Agreement enters into force, and (ii) in respect of capital which is held at the end of any fiscal year beginning on or after the first day of April in the calendar year next following that in which the Agreement enters into force.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (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 in the calendar year next following that in which the Agreement enters into force, and (ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January in the calendar year next following that in which the Agreement enters into force;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (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 Agreement enters into force, and
Income Tax Conventions Implementation Act, 1996 — I-3.51 (ii)
(ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January in the calendar year next following that in which the Agreement enters into force;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) in India: (i) in respect of income arising in any taxable year beginning on or after the first day of April in the calendar year next following that in which the Agreement enters into force, and (ii) in respect of capital which is held at the end of any fiscal year beginning on or after the first day of April in the calendar year next following that in which the Agreement enters into force.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (i)
(i) in respect of income arising in any taxable year beginning on or after the first day of April in the calendar year next following that in which the Agreement enters into force, and
Income Tax Conventions Implementation Act, 1996 — I-3.51 (ii)
(ii) in respect of capital which is held at the end of any fiscal year beginning on or after the first day of April in the calendar year next following that in which the Agreement enters into force.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 The provisions of the Agreement between the Government of India and the Government of Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income signed at New Delhi on the 30th day of October, 1985 (hereinafter referred to as “the 1985 Agreement”) shall cease to have effect with respect to taxes to which this Agreement applies in accordance with the provisions of paragraph 2.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 The 1985 Agreement shall terminate on the last day on which it has effect in accordance with the foregoing provisions of this Article.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
This Agreement shall continue in effect indefinitely but either Contracting State may, on or before June 30 in any calendar year after the expiry of five years from the year in which it enters into force, give notice of termination to the other Contracting State and in such event, the Agreement 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 in 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 in the next following calendar year; (b) in India: (i) in respect of income arising in any taxable year beginning on or after the first day of April in the next following calendar year, and (ii) in respect of capital which is held at the end of any fiscal year beginning on or after the first day of April in the next following calendar year.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (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 in 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 in the next following calendar year;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (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 next following calendar year, and
Income Tax Conventions Implementation Act, 1996 — I-3.51 (ii)
(ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January in the next following calendar year;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) in India: (i) in respect of income arising in any taxable year beginning on or after the first day of April in the next following calendar year, and (ii) in respect of capital which is held at the end of any fiscal year beginning on or after the first day of April in the next following calendar year.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (i)
(i) in respect of income arising in any taxable year beginning on or after the first day of April in the next following calendar year, and
Income Tax Conventions Implementation Act, 1996 — I-3.51 (ii)
(ii) in respect of capital which is held at the end of any fiscal year beginning on or after the first day of April in the next following calendar year.
Income Tax Conventions Implementation Act, 1996 — I-3.51
DONE in duplicate at Delhi, this 11th day of January 1996, in the English, French and Hindi languages, each version being equally authentic. FOR THE GOVERNMENT OF CANADA: Roy MacLaren FOR THE GOVERNMENT OF THE REPUBLIC OF INDIA: Manmohan Singh
Income Tax Conventions Implementation Act, 1996 — I-3.51
FOR THE GOVERNMENT OF THE REPUBLIC OF INDIA:
Income Tax Conventions Implementation Act, 1996 — I-3.51
At the signing of the Agreement between the Government of Canada and the Government of the Republic of India for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, the undersigned have agreed upon the following provisions which shall be an integral part of the Agreement:
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 It is understood that the term “fiscal year” in relation to Indian tax, means “previous year” as defined in the Income Tax Act, 1961.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 It is understood that the provisions of paragraph 1 of Article 6 also apply to income, other than capital gains, derived from the alienation of immovable property.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 It is understood that where an enterprise of a Contracting State has a permanent establishment in the other Contracting State in accordance with the provisions of paragraphs 2(j), 2(k) or 2(l) of Article 5, and the time period referred to in that paragraph extends over two taxable years, a permanent establishment shall not be deemed to exist in a year, if any, in which the use, site, project or activity, as the case may be, continues for a period or periods aggregating less than 30 days in that taxable year. A permanent establishment will exist in the other taxable year, and the enterprise will be subject to tax in that other Contracting State in accordance with the provisions of Article 7, but only on income arising during that other taxable year.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 With reference to Article 13, it is understood that the term “alienation” includes a “transfer” within the meaning of Indian taxation laws.
Income Tax Conventions Implementation Act, 1996 — I-3.51 5
5 It is understood that nothing in the Agreement shall be construed as preventing a Contracting State from imposing a tax on amounts included in the income of a resident of that Contracting State with respect to a partnership, trust, or controlled foreign affiliate, in which he has an interest.
Income Tax Conventions Implementation Act, 1996 — I-3.51
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Protocol.
Income Tax Conventions Implementation Act, 1996 — I-3.51
The Government of Canada and the Government of Ukraine, 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, 1996 — I-3.51 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, 1996 — I-3.51 3
3 The existing taxes to which the Convention shall apply are, in particular: (a) in the case of Canada: the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”); (b) in the case of Ukraine: (i) the tax on profit of enterprises, and (ii) the income tax on citizens, (hereinafter referred to as “Ukrainian tax”).
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) in the case of Ukraine: (i) the tax on profit of enterprises, and (ii) the income tax on citizens, (hereinafter referred to as “Ukrainian tax”).
Income Tax Conventions Implementation Act, 1996 — I-3.51 (i)
(i) the tax on profit of enterprises, and
Income Tax Conventions Implementation Act, 1996 — I-3.51
(hereinafter referred to as “Ukrainian tax”).
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 The Convention shall apply also to any substantially similar taxes and to taxes on capital which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 In this Convention, unless the context otherwise requires: (a) the term “Canada”, used in a geographical sense, means the territory of Canada, including: (i) 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, (ii) the seas and airspace above every area referred to in subparagraph (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein; (b) the term “Ukraine”, used in a geographical sense, means the territory of Ukraine, its Continental Shelf and its exclusive (maritime) economic zone, including any area outside the territorial sea of Ukraine which in accordance with international law has been or may hereafter be designated as an area within which the rights of Ukraine with respect to the seabed and subsoil and their natural resources may be exercised; (c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Canada or Ukraine; (d) the term “person” includes an individual, a company and any other body of persons; in the case of Canada, the term also includes an estate, a trust and a partnership; (e) 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; (f) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes; (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 Ukraine, the Ministry of Finance 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 laws in force in a Contracting State; (i) the term “international traffic” means any voyage of a ship or aircraft operated by an enterprise of a Contracting State to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) the term “Ukraine”, used in a geographical sense, means the territory of Ukraine, its Continental Shelf and its exclusive (maritime) economic zone, including any area outside the territorial sea of Ukraine which in accordance with international law has been or may hereafter be designated as an area within which the rights of Ukraine with respect to the seabed and subsoil and their natural resources may be exercised;
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 Ukraine;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (d)
(d) the term “person” includes an individual, a company and any other body of persons; in the case of Canada, the term also includes an estate, a trust and a partnership;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (e)
(e) 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;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (f)
(f) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
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 Ukraine, the Ministry of Finance or its authorized representative;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (ii)
(ii) in the case of Ukraine, the Ministry of Finance 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 laws in force in a Contracting State;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (i)
(i) the term “international traffic” means any voyage of a ship or aircraft operated by an enterprise of a Contracting State to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 For the purposes of this Convention, the term “resident of a Contracting State” means: (a) any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature; but this term does not include any person who is liable to tax in that State in respect only of income from sources in that State; (b) the Government of that State or a political subdivision or local authority thereof or any agency or instrumentality of any such government, subdivision or authority.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) any person who, under the laws of that State, is liable to tax therein by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature; but this term does not include any person who is liable to tax in that State in respect only of income from sources in that State;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) the Government of that State or a political subdivision or local authority thereof or any agency or instrumentality of any such government, subdivision or authority.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 Where by reason of the provisions of paragraph 1 a person other than an individual or a company is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the Convention to such person. In the absence of such agreement, such person shall not be considered to be a resident of either Contracting State for the purposes of enjoying benefits under the Convention.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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; (f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources; and (g) a warehouse or other premises used as a sales outlet.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (f)
(f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources; and
Income Tax Conventions Implementation Act, 1996 — I-3.51 (g)
(g) a warehouse or other premises used as a sales outlet.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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, or maintains in that State a stock of goods or merchandise belonging to the enterprise from which sales of such goods or merchandise are regularly made 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.