GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
2 The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 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 taxable period to which the income concerned was attributed, increase the tax base of a resident of either of the Contracting States by including therein items of income that 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.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 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.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 5
5 The competent authorities of the Contracting States may consult together for the elimination of double taxation in cases not provided for in the Convention and may communicate with each other directly for the purpose of applying the Convention.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws in the Contracting States concerning taxes of every kind and description imposed by the Contracting States insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement in respect of, or the determination of appeals in relation to taxes. 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.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 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 administrative practice of that or of the other Contracting State; (b) to supply information that 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 that 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).
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (a)
(a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (b)
(b) to supply information that is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (c)
(c) to supply information that 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).
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 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.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
2 Notwithstanding the provisions of Article 4, an individual who is a member of a diplomatic mission, consular post or permanent mission of a Contracting State that 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.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 3
3 The Convention shall not apply to international organizations, to organs or officials thereof and to persons who are members of a diplomatic mission, consular post or permanent mission of a third State or group of States, being present in a Contracting State and who are not liable in either Contracting State to the same obligations in relation to tax on their total income as are residents thereof.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (a)
Each of the Contracting States shall notify the other in written form through diplomatic channels of the completion of the procedures required by 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 thereupon have effect: (a) 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 following that in which the Convention enters into force; and (b) in respect of other tax, for taxation years beginning on or after the first day of January in the calendar year following that in which the Convention enters into force.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (a)
(a) 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 following that in which the Convention enters into force; and
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (b)
(b) in respect of other tax, for taxation years beginning on or after the first day of January in the calendar year following that in which the Convention enters into force.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (a)
This Convention shall continue in effect indefinitely but either Contracting State may, on or before June 30 of any calendar year from the fifth year after the year in which the Convention entered into force, give to the other Contracting State a notice of termination in writing through diplomatic channels. In such event, the Convention shall cease to have effect: (a) in respect of tax withheld at the source on amounts paid or credited to non-residents, after the end of the calendar year in which the notice of termination was given; and (b) in respect of other tax, for taxation years beginning after the end of the calendar year in which the notice of termination was given.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (a)
(a) in respect of tax withheld at the source on amounts paid or credited to non-residents, after the end of the calendar year in which the notice of termination was given; and
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (b)
(b) in respect of other tax, for taxation years beginning after the end of the calendar year in which the notice of termination was given.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Convention.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2
DONE in duplicate at Baku, this 7th day of September 2004, in the English, French, and Azerbaijanian, languages, each text being equally authentic.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2
FOR THE GOVERNMENT OF CANADA Martial Pagé
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2
FOR THE GOVERNMENT OF THE REPUBLIC OF AZERBAIJAN Fazil Mammadov
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2
At the moment of signing the Convention between the Government of Canada and the Government of the Republic of Azerbaijan 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 that the following provisions shall form an integral part of the Convention.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 1
1 With reference to paragraph 5 of Article 5, it is understood that a person, who is authorized to negotiate in a Contracting State all elements and details of a contract in a way binding on an enterprise, can be said to exercise this authority in that State, even if the contract is signed by another person in the State in which the enterprise is situated.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 2
2 It is agreed that nothing in the Convention shall be construed as preventing a Contracting State from imposing on the income of a company attributable to a permanent establishment in that State, or the income attributable to the alienation of immovable property situated in that State by a company carrying on a trade in immovable property, a tax in addition to the tax that would be chargeable on the income of a company that is a national of that State, except that any additional tax so imposed shall not exceed 10 per cent of the amount of such income that has not been subjected to such additional tax in previous taxation years. For the purpose of this provision, the term “income” means the income attributable to the alienation of such immovable property situated in a Contracting State as may be taxed by that State under the provisions of Article 6 or of paragraph 1 of Article 13, and the profits, including any gains, attributable to a permanent establishment in a Contracting State in a year and previous years, after deducting therefrom all taxes, other than the additional tax referred to herein, imposed on such profits in that State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 3
3 With reference to paragraph 4 of Article 11, it is agreed that, in the case of Canada, the term “interest” shall not include income from debt-claims carrying a right to participate in the debtor’s profits but shall include income which is subjected to the same taxation treatment as income from money lent by the laws of Canada.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 4
4 With reference to Article 13, where an individual who ceases to be a resident of a Contracting State, and immediately thereafter becomes a resident of the other Contracting State, is treated for the purposes of taxation in the first-mentioned State as having alienated a property and is taxed in that State by reason thereof, the individual may elect to be treated for purposes of taxation in the other State as if the individual had, immediately before becoming a resident of that State, sold and repurchased the property for an amount equal to its fair market value at that time.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 5
5 With reference to Article 18, it is agreed that the following rules apply. (a) Pensions arising in a Contracting State and paid to a resident of the other Contracting State may be also be taxed in the State in which they arise and according to the law of that State, but in the case of periodic pension payments (including payments under the social security legislation of a Contracting State), the tax so charged shall not exceed 15 per cent of the gross amount of such periodic pension payments paid to the recipient in the calendar year concerned that exceeds twelve thousand Canadian dollars or its equivalent in Azerbaijanian manat. (b) Notwithstanding anything in this Convention, war pensions and allowances (including pensions and allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of a war) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in that other State to the extent that they would be exempt from tax if received by a resident of the first-mentioned State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (a)
(a) Pensions arising in a Contracting State and paid to a resident of the other Contracting State may be also be taxed in the State in which they arise and according to the law of that State, but in the case of periodic pension payments (including payments under the social security legislation of a Contracting State), the tax so charged shall not exceed 15 per cent of the gross amount of such periodic pension payments paid to the recipient in the calendar year concerned that exceeds twelve thousand Canadian dollars or its equivalent in Azerbaijanian manat.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 (b)
(b) Notwithstanding anything in this Convention, war pensions and allowances (including pensions and allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of a war) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in that other State to the extent that they would be exempt from tax if received by a resident of the first-mentioned State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 6
6 Irrespective of the fact that a Contracting State is or may become a signatory to the General Agreement on Trade in Services (GATS) or to other international agreements, the Contracting States shall, in their tax relations, be governed by the provisions of the Convention.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 7
7 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 company, in which that resident has an interest.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 8
8 The Convention shall not apply to any company, trust or other entity 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 or capital of the company, trust or other entity 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 other entity, as the case may be, were beneficially owned by one or more individuals who were residents of that State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2 9
9 The provisions of the Convention shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded by the laws of a Contracting State in the determination of the tax imposed by that State.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2
IN WITNESS WHEREOF the undersigned, being duly authorized thereto by their respective Governments, have signed this Protocol.
Canada–Azerbaijan Tax Convention Act, 2004 — C-1.2
DONE in duplicate at Baku, this 7th day of September 2004, in the English, French and Azerbaijanian, languages, each text being equally authentic.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 4
Short title of Part II 4 This Part may be cited as the Canada-Belgium Income Tax Convention Act, 1976 .
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 5
Convention approved 5 (1) The Convention entered into between the Government of Canada and the Government of Belgium, set out in Schedule II, is approved and declared to have the force of law in Canada during such period as, by its terms, the Convention is in force. Inconsistent laws (2) In the event of any inconsistency between the provisions of this Part, or the Convention, and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency. Regulations (3) The Minister of National Revenue may make such regulations as are necessary for the purpose of carrying out the Convention or for giving effect to any of the provisions thereof.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 Promulgation of dates
Promulgation of dates * 6 Notice of the day the Convention comes into force and of the day it ceases to be effective shall be given by proclamation of the Governor in Council published in the Canada Gazette . * [Note: Convention, set out in Schedule II to the Act as amended by subsection 8(1) of the Tax Conventions Implementation Act, 2002 , in force October 6, 2004, see SI/2005-86.]
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3
The Government of Canada and the Government of the Kingdom of Belgium, 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-Belgium Income Tax Convention Act, 1976 — C-1.3
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 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-Belgium Income Tax Convention Act, 1976 — C-1.3 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, as well as taxes on capital appreciation.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 3
3 The existing taxes to which the Convention shall apply are in particular: (a) in the case of Belgium: (i) the individual income tax; (ii) the corporate income tax; (iii) the income tax on legal entities; (iv) the income tax on non-residents; (v) the supplementary crisis contribution; including the prepayments, the surcharges on these taxes and prepayments, and the supplements to the individual income tax, (hereinafter referred to as “Belgian tax”); (b) in the case of Canada: the taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”).
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
(a) in the case of Belgium: (i) the individual income tax; (ii) the corporate income tax; (iii) the income tax on legal entities; (iv) the income tax on non-residents; (v) the supplementary crisis contribution; including the prepayments, the surcharges on these taxes and prepayments, and the supplements to the individual income tax, (hereinafter referred to as “Belgian tax”);
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (v)
(v) the supplementary crisis contribution;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3
including the prepayments, the surcharges on these taxes and prepayments, and the supplements to the individual income tax, (hereinafter referred to as “Belgian tax”);
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (b)
(b) in the case of Canada: the taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”).
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 4
4 The Convention shall apply also to any identical or substantially similar taxes, 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-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 For the purposes of this Convention, unless the context otherwise requires: (a) (i) the term Belgium used in a geographical sense means the national territory, including the territorial sea, and any other area in the sea or in the air within which Belgium, in accordance with international law, exercises sovereign rights or its jurisdiction; (ii) the term Canada used in a geographical sense means the territory of Canada, including: (A) any area beyond the territorial seas of Canada which, under the laws of Canada and in accordance with international law, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (B) the waters and airspace above every area referred to in clause (A) 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 terms a Contracting State and the other Contracting State mean Canada or Belgium as the context requires; (c) the term person includes an individual, a company, a partnership and any other body of persons, including, in the case of Canada, an estate and a trust; (d) the term company means any body corporate or any other entity which is treated as a body corporate for tax purposes; (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 competent authority means: (i) in the case of Belgium: the Minister of Finance or the Minister’s authorized representative; (ii) in the case of Canada: the Minister of National Revenue or the Minister’s authorized representative, and, (g) 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; (h) the term international traffic means any voyage of a ship or aircraft operated by an enterprise of a Contracting State to transport passengers or goods except where the principal purpose of the voyage is to transport passengers or goods exclusively between places in the other Contracting State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (i)
(i) the term Belgium used in a geographical sense means the national territory, including the territorial sea, and any other area in the sea or in the air within which Belgium, in accordance with international law, exercises sovereign rights or its jurisdiction;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (ii)
(ii) the term Canada used in a geographical sense means the territory of Canada, including: (A) any area beyond the territorial seas of Canada which, under the laws of Canada and in accordance with international law, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (B) the waters and airspace above every area referred to in clause (A) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (A)
(A) any area beyond the territorial seas of Canada which, under the laws of Canada and in accordance with international law, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (B)
(B) the waters and airspace above every area referred to in clause (A) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (b)
(b) the terms a Contracting State and the other Contracting State mean Canada or Belgium as the context requires;