GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada — Moldova Tax Convention Act, 2002 — C-6.9 7
7 The Convention shall not apply to any company, trust or partnership that is a resident of a Contracting State and is beneficially owned or controlled, directly or indirectly, by one or more persons who are not residents of that State, if the amount of the tax imposed on the income of the company, trust or partnership by that State is substantially lower than the amount that would be imposed by that State if all of the shares of the capital stock of the company or all of the interests in the trust or partnership, as the case may be, were beneficially owned by one or more persons who were residents of that State.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 8
8 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 4 of Article 24 of the Convention or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 9
9 Where under any provision of this Convention any income is relieved from tax in a Contracting State and, under the law in force in the other Contracting State a person, in respect of that income, is subject to tax by reference to the amount thereof which is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under the Convention in the first-mentioned Contracting State shall apply only to so much of the income as is taxed in the other Contracting State.
Canada — Moldova Tax Convention Act, 2002 — C-6.9
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Protocol.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 1
Short title 1 This Act may be cited as the Canada — Mongolia Tax Convention Act, 2002 .
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 2
Definition of “Convention” 2 In this Act, Convention means the Convention between the Government of Canada and the Government of Mongolia set out in the schedule.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 3
Convention approved 3 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 4
Inconsistent laws — general rule 4 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 5
Regulations 5 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 Notification
Notification * 6 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. * [Note: Convention in force December 20, 2002, see Canada Gazette Part I, Volume 137, page 400.]
Canada — Mongolia Tax Convention Act, 2002 — C-6.94
The Government of Canada and the Government of Mongolia, 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:
Canada — Mongolia Tax Convention Act, 2002 — C-6.94
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 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.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 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 derived 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.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 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 ); and (b) in the case of Mongolia: (i) the individual income tax, and (ii) the corporate income tax, (hereinafter referred to as Mongolian tax ).
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (a)
(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 ); and
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (b)
(b) in the case of Mongolia: (i) the individual income tax, and (ii) the corporate income tax, (hereinafter referred to as Mongolian tax ).
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 4
4 The Convention shall apply also to any identical or 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.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 1
1 For the purposes of this Convention, unless the context otherwise requires, (a) the term Canada , used in a geographical sense, means the territory of Canada, including its territorial sea and air space over the land territory and the territorial sea, as well as the exclusive economic zone and the continental shelf beyond that zone, over which Canada exercises, in accordance with international law, its sovereign rights; (b) the term Mongolia , used in a geographical sense, means the territory of Mongolia including any area in which the tax law of Mongolia is in force insofar as Mongolia exercises in such area, in conformity with international law, sovereign rights to exploit its natural resources, and the airspace above the land territory; (c) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Mongolia; (d) the term person includes an individual, a trust, a company, a partnership 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 competent authority means (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative, and (ii) in the case of Mongolia, the Minister of Finance or the Minister’s authorized representative; (h) 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; (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.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (a)
(a) the term Canada , used in a geographical sense, means the territory of Canada, including its territorial sea and air space over the land territory and the territorial sea, as well as the exclusive economic zone and the continental shelf beyond that zone, over which Canada exercises, in accordance with international law, its sovereign rights;
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (b)
(b) the term Mongolia , used in a geographical sense, means the territory of Mongolia including any area in which the tax law of Mongolia is in force insofar as Mongolia exercises in such area, in conformity with international law, sovereign rights to exploit its natural resources, and the airspace above the land territory;
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (c)
(c) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Mongolia;
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (d)
(d) the term person includes an individual, a trust, a company, a partnership and any other body of persons;
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (e)
(e) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes;
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (f)
(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;
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (g)
(g) the term competent authority means (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative, and (ii) in the case of Mongolia, the Minister of Finance or the Minister’s authorized representative;
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (i)
(i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative, and
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (ii)
(ii) in the case of Mongolia, the Minister of Finance or the Minister’s authorized representative;
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (h)
(h) 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;
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (i)
(i) any individual possessing the nationality of a Contracting State;
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (ii)
(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (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.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 2
2 As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 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 the person’s domicile, residence, place of management or any other criterion of a similar nature but does not include any person who is liable to tax in that State in respect only of income from sources in that State, and (b) the Government of a Contracting State or of a political subdivision thereof, a local authority therein, or an instrumentality of any such government or authority.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (a)
(a) any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management or any other criterion of a similar nature but does not include any person who is liable to tax in that State in respect only of income from sources in that State, and
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (b)
(b) the Government of a Contracting State or of a political subdivision thereof, a local authority therein, or an instrumentality of any such government or authority.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 2
2 Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individual’s status shall be determined as follows: (a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available and if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the State in which the individual’s centre of vital interests is situated cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode; (c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; and (d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (a)
(a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available and if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests);
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (b)
(b) if the State in which the individual’s centre of vital interests is situated cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode;
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (c)
(c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; and
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (d)
(d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 3
3 Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then its status shall be determined as follows: (a) it shall be deemed to be a resident only of the State of which it is a national; or (b) if it is a national of neither of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (a)
(a) it shall be deemed to be a resident only of the State of which it is a national; or
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (b)
(b) if it is a national of neither of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 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 entitled to claim any relief or exemption from tax provided by the Convention.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 1
1 For the purposes of this Convention, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 2
2 The term permanent establishment includes especially (a) a place of management; (b) a branch; (c) an office; (d) a factory; (e) a workshop; and (f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (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.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 3
3 The term permanent establishment likewise encompasses: (a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than six months; (b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel engaged by the enterprise for such purposes in the other Contracting State, but only where activities of that nature continue (for the same or a connected project) within that State for a period or periods aggregating more than six months within any twelve month period.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (a)
(a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than six months;
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (b)
(b) the furnishing of services, including consultancy services, by an enterprise of a Contracting State through employees or other personnel engaged by the enterprise for such purposes in the other Contracting State, but only where activities of that nature continue (for the same or a connected project) within that State for a period or periods aggregating more than six months within any twelve month period.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 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; or (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (a)
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (b)
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (c)
(c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (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;
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (e)
(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; or
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (f)
(f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 5
5 Notwithstanding the provisions of paragraphs 1 and 2, where a person (other than an agent of an independent status to whom paragraph 6 applies) is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 6
6 An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 7
7 The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 1
1 Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 2
2 For the purposes of this Convention, the term immovable property shall have the meaning which it has for the purposes of the relevant tax law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights 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.