GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) if the individual is present in the other State for a period or periods exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; in that case, only so much of the income as is derived from the activities performed in the other State may be taxed in that other State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the employment is exercised in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) the employment is exercised in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, and
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated by a resident of a Contracting State in international traffic, may be taxed in that State.
Income Tax Conventions Implementation Act, 2001 — I-3.55
Directors’ fees and other similar payments derived by a resident of a Contracting State in that resident’s capacity as a member of the board of directors or other similar organ of a company which is a resident of the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 Pensions and annuities arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise and according to the laws of that State. However, in the case of periodic pension (other than benefits under the social security legislation in a Contracting State) and annuity payments, the tax so charged shall not exceed 15 per cent of the gross amount of the payments. However, this limitation does not apply to lump-sum payments arising on the surrender, cancellation, redemption, sale or other alienation of a pension plan or an annuity.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 Notwithstanding anything in this Convention: (a) benefits under the social security legislation in a Contracting State and war veterans pensions and allowances arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in the first-mentioned State; (b) alimony, maintenance and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax therein in respect thereof, shall be taxable only in that other State but the amount taxable in that other State shall not exceed the amount that would be taxable in the first-mentioned State if the recipient were a resident thereof.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) benefits under the social security legislation in a Contracting State and war veterans pensions and allowances arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in the first-mentioned State;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) alimony, maintenance and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax therein in respect thereof, shall be taxable only in that other State but the amount taxable in that other State shall not exceed the amount that would be taxable in the first-mentioned State if the recipient were a resident thereof.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) Salaries, wages and other remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or political subdivision or local authority shall be taxable only in that State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) However, such salaries, wages and other remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 The provisions of paragraph 1 shall not apply to salaries, wages and other remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Income Tax Conventions Implementation Act, 2001 — I-3.55
Payments which a student or business apprentice who is present in a Contracting State solely for the purpose of that individual’s education or training and who is or was immediately before such visit a resident of the other Contracting State receives for the purpose of that individual’s maintenance, education or training shall not be taxed in the first-mentioned Contracting State, provided that such payments arise from sources outside that State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 Notwithstanding the provisions of paragraph 1, items of income of a resident of a Contracting State not dealt with in the foregoing Articles of this Convention and arising in the other Contracting State may also be taxed in that other State. Where such income is income of a resident of the Czech Republic from a trust, other than a trust to which contributions were deductible, the tax so charged shall, if the income is taxable in the Czech Republic where the beneficial owner is a resident, not exceed 15 per cent of the gross amount of the income.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 In the case of Canada, double taxation shall be avoided as follows: (a) subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions which shall not affect the general principle hereof and unless a greater deduction or relief is provided under the laws of Canada, tax payable in the Czech Republic on profits, income or capital gains arising in the Czech Republic shall be deducted from any Canadian tax payable in respect of such profits, income or capital gains; (b) for the purposes of this paragraph, profits, income or capital gains of a resident of Canada which may be taxed in the Czech Republic in accordance with this Convention shall be deemed to arise from sources in the Czech Republic.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions which shall not affect the general principle hereof and unless a greater deduction or relief is provided under the laws of Canada, tax payable in the Czech Republic on profits, income or capital gains arising in the Czech Republic shall be deducted from any Canadian tax payable in respect of such profits, income or capital gains;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) for the purposes of this paragraph, profits, income or capital gains of a resident of Canada which may be taxed in the Czech Republic in accordance with this Convention shall be deemed to arise from sources in the Czech Republic.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 In the case of the Czech Republic, double taxation shall be avoided as follows: the Czech Republic, when imposing taxes on its residents, may include in the tax base upon which such taxes are imposed the items of income which according to the provisions of this Convention may also be taxed in Canada, but shall allow as a deduction from the amount of tax computed on such a base an amount equal to the tax paid in Canada. Such deduction shall not, however, exceed that part of the Czech tax, as computed before the deduction is given, which is appropriate to the income which, in accordance with the provisions of this Convention, may be taxed in Canada.
Income Tax Conventions Implementation Act, 2001 — I-3.55
the Czech Republic, when imposing taxes on its residents, may include in the tax base upon which such taxes are imposed the items of income which according to the provisions of this Convention may also be taxed in Canada, but shall allow as a deduction from the amount of tax computed on such a base an amount equal to the tax paid in Canada. Such deduction shall not, however, exceed that part of the Czech tax, as computed before the deduction is given, which is appropriate to the income which, in accordance with the provisions of this Convention, may be taxed in Canada.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 Where in accordance with any provision of the Convention income derived by a resident of a Contracting State is exempt from tax in that State, such State may nevertheless, in calculating the amount of tax on other income, take into account the exempted income.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to individuals who are not residents of one or both of the Contracting States.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or on a fixed base that an individual who is a resident of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises or individuals, as the case may be, of that other State carrying on the same activities.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 Companies which are residents of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar companies which are residents of the first-mentioned State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Convention, that person may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of which that person is a resident or, if that person’s case comes under paragraph 1 of Article 23, to that of the Contracting State of which that person is a national, an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the said application must be submitted within two years from the first notification of the action which gives rise to taxation not in accordance with the Convention.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 A Contracting State shall not, after the expiry of the time limits provided in its domestic laws and, in any case, after five years from the end of the year in which the income concerned has accrued, increase the tax base of a resident of either of the Contracting States by including therein items of income which have also been charged to tax in the other Contracting State. This paragraph shall not apply in the case of fraud, wilful default or neglect.
Income Tax Conventions Implementation Act, 2001 — I-3.55 4
4 The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.
Income Tax Conventions Implementation Act, 2001 — I-3.55 5
5 The competent authorities of the Contracting States may communicate with each other directly for the purpose of reaching an agreement in the sense of the preceding paragraphs.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 The competent authorities of the Contracting States shall exchange such information as is relevant for carrying out the provisions of this Convention and of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention, and in particular for the prevention of fraud or evasion in relation to such taxes. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as secret information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement or prosecution in respect of, or the determination of appeals in relation to, the taxes imposed by that State. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 Nothing in paragraph 1 shall be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws or the administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (c)
(c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall endeavour to obtain the information to which the request relates in the same way as if its own taxation were involved even though 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 to the same extent such information can be obtained under the laws and administrative practices of that other State with respect to its own taxes.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 Notwithstanding Article 4, an individual who is a member of a diplomatic mission, consular post or permanent mission of a Contracting State which is situated in the other Contracting State or in a third State shall be deemed for the purposes of the Convention to be a resident of the sending State if that individual is liable in the sending State to the same obligations in relation to tax on total income as are residents of that sending State.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 Nothing in the Convention shall be construed as preventing a Contracting State from imposing a tax on amounts included in the income of a resident of that State with respect to a partnership, trust, or controlled foreign affiliate, in which the resident has an interest.
Income Tax Conventions Implementation Act, 2001 — I-3.55 3
3 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 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.
Income Tax Conventions Implementation Act, 2001 — I-3.55 1
1 Each of the Contracting States shall notify the other, through the diplomatic channel, the completion of the procedures required by its domestic law for the bringing into force of this Convention. The Convention shall enter into force on the date of the later of these notifications and its provisions shall have effect: (a) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited on or after 1st January in the calendar year next following that in which the Convention enters into force; and (ii) in respect of other Canadian tax for taxation years beginning on or after 1st January in the calendar year next following that in which the Convention enters into force; (b) in the Czech Republic: (i) in respect of taxes withheld at the source, to income paid or credited on or after 1st January in the calendar year next following that in which the Convention enters into force; and (ii) in respect of other taxes on income, to income in any taxable year beginning on or after 1st January in the calendar year next following that in which the Convention enters into force.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited on or after 1st January in the calendar year next following that in which the Convention enters into force; and (ii) in respect of other Canadian tax for taxation years beginning on or after 1st January in the calendar year next following that in which the Convention enters into force;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (i)
(i) in respect of tax withheld at the source on amounts paid or credited on or after 1st January in the calendar year next following that in which the Convention enters into force; and
Income Tax Conventions Implementation Act, 2001 — I-3.55 (ii)
(ii) in respect of other Canadian tax for taxation years beginning on or after 1st January in the calendar year next following that in which the Convention enters into force;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) in the Czech Republic: (i) in respect of taxes withheld at the source, to income paid or credited on or after 1st January in the calendar year next following that in which the Convention enters into force; and (ii) in respect of other taxes on income, to income in any taxable year beginning on or after 1st January in the calendar year next following that in which the Convention enters into force.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (i)
(i) in respect of taxes withheld at the source, to income paid or credited on or after 1st January in the calendar year next following that in which the Convention enters into force; and
Income Tax Conventions Implementation Act, 2001 — I-3.55 (ii)
(ii) in respect of other taxes on income, to income in any taxable year beginning on or after 1st January in the calendar year next following that in which the Convention enters into force.
Income Tax Conventions Implementation Act, 2001 — I-3.55 2
2 From the date of entry into force of this Convention the Convention between the Government of Canada and the Government of the Czech and Slovak Federal Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital signed at Prague on the 30 th day of August, 1990, shall, as between Canada and the Czech Republic, terminate. However, the provisions of the 1990 Convention corresponding to those of this Convention shall continue to have effect until the provisions of this Convention take effect in accordance with the provisions of paragraph 1.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
This Convention shall remain in force until terminated by a Contracting State. Either Contracting State may terminate the Convention, through the diplomatic channel, by giving notice of termination at least six months before the end of any calendar year following after the period of five years from the date on which the Convention enters into force. In such event, the Convention shall cease to have effect: (a) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited on or after 1 st January in the calendar year next following that in which the notice is given; and (ii) in respect of other Canadian tax for taxation years beginning on or after 1 st January in the calendar year next following that in which the notice is given; (b) in the Czech Republic: (i) in respect of taxes withheld at the source, to income paid or credited on or after 1 st January in the calendar year next following that in which the notice is given; and (ii) in respect of other taxes on income, to income in any taxable year beginning on or after 1 st January in the calendar year next following that in which the notice is given.
Income Tax Conventions Implementation Act, 2001 — I-3.55 (a)
(a) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited on or after 1 st January in the calendar year next following that in which the notice is given; and (ii) in respect of other Canadian tax for taxation years beginning on or after 1 st January in the calendar year next following that in which the notice is given;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (i)
(i) in respect of tax withheld at the source on amounts paid or credited on or after 1 st January in the calendar year next following that in which the notice is given; and
Income Tax Conventions Implementation Act, 2001 — I-3.55 (ii)
(ii) in respect of other Canadian tax for taxation years beginning on or after 1 st January in the calendar year next following that in which the notice is given;
Income Tax Conventions Implementation Act, 2001 — I-3.55 (b)
(b) in the Czech Republic: (i) in respect of taxes withheld at the source, to income paid or credited on or after 1 st January in the calendar year next following that in which the notice is given; and (ii) in respect of other taxes on income, to income in any taxable year beginning on or after 1 st January in the calendar year next following that in which the notice is given.