GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Mexico Tax Convention Act, 2006 — C-6.85 1
1 Notwithstanding the provisions of Article 2 of the Convention, residents of Canada, whose profits derived from Mexico are not taxable in Mexico in accordance with the provisions of Article 8 of the Convention, shall not be taxed under the Mexican Assets Tax Law on the assets used to produce such profits.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 2
2 For the purposes of paragraph 6 of Article 11 of the Convention, in the case of Mexico, when the indebtedness is contracted by a resident of a Contracting State, and distributed between different permanent establishments situated in different countries, interest shall be deemed to arise in the Contracting State in which the permanent establishment that bears the payment of the interest is situated.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 3
3 For the purposes of paragraph 8 of Article 12 of the Convention, in the case of Mexico, when the obligation to pay the royalties is contracted by a resident of a Contracting State and the right or property is effectively connected with different permanent establishments situated in different countries, royalties shall be deemed to arise in the Contracting State in which the permanent establishment that bears the payment of the royalties is situated.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 4
4 With respect to Article 16 of the Convention, it is understood that income in respect of personal activities referred to in that Article includes income derived from the performance of independent personal services, the direct use, letting, or use in any other form of goods or the alienation thereof, where such income is related to the activities exercised by an entertainer or a sportsperson.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 5
5 For the purposes of Articles 6 and 13 of the Convention it is understood that the term immovable property situated in the other Contracting State includes any right that allows the use or enjoyment of immovable property situated in that other Contracting State where that use or enjoyment relates to time sharing.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 6
6 It is understood that the principles for exchanging information contained in the 1990 Convention and the obligations and undertakings of the Contracting States thereunder are continued under the provisions of this Convention.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 7
7 The competent authorities of the Contracting States shall by mutual agreement settle the mode of application of subparagraph f), paragraph 4 of Article 5 of the Convention.
Canada–Mexico Tax Convention Act, 2006 — C-6.85
IN WITNESS WHEREOF, the undersigned, duly authorized by their respective governments, have signed this Protocol.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 19
Citation of Part IV 19 This Part may be cited as the Canada-Mexico Tax Information Exchange Convention Act, 1991 .
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 20
Definition of Convention 20 In this Part, Convention means the Convention entered into between the Government of Canada and the Government of the United Mexican States set out in Schedule V.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 21
Convention approved 21 The Convention is approved and has the force of law in Canada during the period that, by its terms, the Convention is in force.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 22
Inconsistent laws 22 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.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 23
Regulations 23 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-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 Publication of notice
Publication of notice * 24 The Minister of Finance shall cause a notice of the day the Convention enters into force and of the day it ceases to be in force to be published in the Canada Gazette within sixty days after its entry into force or termination. * [Note: Convention in force April 27, 1992, see SI/92-109.]
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87
The Government of Canada and the Government of the United Mexican States, desiring to conclude a Convention for the exchange of information with respect to taxes (hereinafter referred to as the “Convention”), have agreed as follows:
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 1
1 The objective of this Convention is to facilitate the exchange of information between the Contracting States on the assessment and collection of taxes, with a view to better enable them to prevent, within their respective jurisdictions, fiscal evasion and fraud, and develop improved information sources for tax matters.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 2
2 The Contracting States shall cooperate with each other to carry out the objective of this Convention, in conformity with and subject to the limitations of their respective national laws and regulations.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 3
3 Pursuant to the provision of paragraph 2 of this Article, requests for assistance under this Convention will be executed, except to the extent that: (a) execution of the request would require the requested State to exceed its legal authority or would otherwise be prohibited by legal provisions in force in that State, or when the information requested is not obtainable under the laws or in the normal course of the administration of the requested State or of the other Contracting State, in which case the competent authorities of both Contracting States shall consult with each other to agree upon altenative lawful means for securing assistance; (b) execution of the request would in the judgment of the requested State be contrary to its national security or public policy; (c) to supply information would disclose any trade, business, industrial, commercial, or professional secret or trade process; (d) execution of the request would impose on a Contracting State the obligation to carry out measures at variance with the laws of the administrative practices of that or the other Contracting State; or (e) the request does not comply with the provisions of this Convention.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 (a)
(a) execution of the request would require the requested State to exceed its legal authority or would otherwise be prohibited by legal provisions in force in that State, or when the information requested is not obtainable under the laws or in the normal course of the administration of the requested State or of the other Contracting State, in which case the competent authorities of both Contracting States shall consult with each other to agree upon altenative lawful means for securing assistance;
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 (b)
(b) execution of the request would in the judgment of the requested State be contrary to its national security or public policy;
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 (c)
(c) to supply information would disclose any trade, business, industrial, commercial, or professional secret or trade process;
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 (d)
(d) execution of the request would impose on a Contracting State the obligation to carry out measures at variance with the laws of the administrative practices of that or the other Contracting State; or
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 (e)
(e) the request does not comply with the provisions of this Convention.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 4
4 The Contracting States shall provide assistance through exchange of information authorized pursuant to Article 4 and such related measures as may be agreed upon by the competent authorities pursuant to Article 5.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 1
1 This Convention shall apply to the following taxes imposed by or on behalf of a Contracting State: (a) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act ; (b) in the case of the United Mexican States, (i) Federal income taxes, (ii) Federal taxes on employment income, (iii) Federal taxes on assets.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 (a)
(a) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act ;
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 (b)
(b) in the case of the United Mexican States, (i) Federal income taxes, (ii) Federal taxes on employment income, (iii) Federal taxes on assets.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 (ii)
(ii) Federal taxes on employment income,
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 2
2 This Convention shall apply also to any identical or substantially similar taxes imposed after the date of signature of the Convention in addition to or in place of the existing taxes. The competent authority of each Contracting State shall notify the other of changes in laws which may affect the obligations of that State pursuant to this Convention.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 3
3 This Convention shall not apply to taxes imposed by states, provinces, municipalities or other political subdivisions of a Contracting State.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 1
1 In this Convention, unless otherwise defined: (a) The term competent authority means: (i) in the case of Canada, the Minister of National Revenue or his authorized representative, and (ii) in the case of the United Mexican States, the Secretary of Finance and Public Credit or his authorized representative. (b) The term person includes an individual and any legal person, including a partnership, trust, estate, or association. (c) The term tax means any tax to which the Convention applies. (d) the term information means any fact or statement, in any form whatever, that may be relevant or material to tax administration and enforcement, including (but not limited to): (i) testimony of an individual, and (ii) documents or records of a person or a Contracting State. (e) The terms applicant State and requested State mean, respectively, the Contracting State applying for or receiving information and the Contracting State providing or requested to provide such information.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 (a)
(a) The term competent authority means: (i) in the case of Canada, the Minister of National Revenue or his authorized representative, and (ii) in the case of the United Mexican States, the Secretary of Finance and Public Credit or his authorized representative.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 (i)
(i) in the case of Canada, the Minister of National Revenue or his authorized representative, and
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 (ii)
(ii) in the case of the United Mexican States, the Secretary of Finance and Public Credit or his authorized representative.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 (b)
(b) The term person includes an individual and any legal person, including a partnership, trust, estate, or association.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 (c)
(c) The term tax means any tax to which the Convention applies.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 (d)
(d) the term information means any fact or statement, in any form whatever, that may be relevant or material to tax administration and enforcement, including (but not limited to): (i) testimony of an individual, and (ii) documents or records of a person or a Contracting State.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 (ii)
(ii) documents or records of a person or a Contracting State.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 (e)
(e) The terms applicant State and requested State mean, respectively, the Contracting State applying for or receiving information and the Contracting State providing or requested to provide such information.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 2
2 As regards the application of this Convention by a Contracting State at any time, any term not defined in this Convention, unless the context otherwise requires or the competent authorities agree to a common meaning pursuant to the provisions of Article 5, shall have the meaning which it has at that time under the laws of the Contracting State relating to the taxes which are the subject of this Convention.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 1
1 The competent authorities of the Contracting States shall exchange information to administer and enforce the domestic laws of the Contracting States concerning taxes covered by this Convention, including (but not restricted to) information to effect the determination, assessment, and collection of tax or the recovery and enforcement of tax claims.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 2
2 For the purposes referred to in paragraph 1, the competent authorities of the Contracting States shall determine the items of information to be automatically exchanged pursuant to this paragraph and the procedures to be used to exchange such items of information. The competent authorities shall automatically transmit such items of information to each other.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 3
3 The competent authority of a Contracting State shall spontaneously transmit to the competent authority of the other State information which has come to the attention of the first-mentioned State and which, in his opinion, is likely to be relevant to, and bear significantly on, accomplishment of the purposes referred to in paragraph 1. The competent authorities may determine the information to be exchanged pursuant to this paragraph and take such measures and implement such procedures as are necessary to ensure that the information is forwarded to the competent authority of the other State.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 4
4 The competent authority of the requested State shall provide information upon request by the competent authority of the applicant State for the purposes referred to in paragraph 1. If the information available in the tax files of the requested State is not sufficient to enable compliance with the request, that State shall take all relevant measures to provide the applicant State with the information requested.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 5
5 If information is requested by a Contracting State pursuant to paragraph 4, the requested State, notwithstanding that such information may not, at that time, be needed by the requested State for its own tax purposes, shall obtain the information requested in the same manner, and provide it in the same form, as if the tax of the applicant State were the tax of the requested State and were being imposed by the requested State. 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.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 6
6 Notwithstanding any other provision of this Convention, a Contracting State may only request information relating to a particular person or to the operations of a particular person if that information relates to the tax payable in that State by that person or in relation to the operations of that person.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 7
7 The provisions of the preceding paragraphs shall be construed so as to impose on a Contracting State the obligation to use all legal means available to it and its best efforts to execute a request. A Contracting State may, at its discretion, take measures to obtain and transmit to the other State information which, pursuant to paragraph 3 of Article 1, it has no obligation to transmit.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 8
8 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 individuals or authorities (including judicial and administrative bodies) involved in the determination, assessment, collection, and administration of, the recovery and collection of claims derived from, the enforcement in respect of, or the determination of appeals in respect of, the taxes which are the subject of this Convention. Such individuals or authorities shall use the information only for tax purposes. These individuals or authorities may disclose the information in public court proceedings or in judicial decisions.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 1
1 The competent authorities of the Contracting States may agree to implement a program to carry out the purposes of this Convention. This program may include, in addition to exchanges specified in Article 4, other measures to improve tax compliance, such as exchanges of technical know-how, development of new audit techniques (including simultaneous examinations and investigations in their respective jurisdictions and by their respective competent authorities), identification of new areas of non-compliance, and joint studies of non-compliance areas.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 2
2 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 this Convention. In particular, the competent authorities may agree to a common meaning of a term and may determine when costs are extraordinary for purposes of Article 6.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 3
3 The competent authorities of the Contracting States may communicate with each other directly for the purposes of applying the Convention.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87
Unless the competent authorities of the Contracting States otherwise agree, ordinary costs incurred in providing assistance shall be borne by the requested State and extraordinary costs incurred in providing assistance shall be borne by the applicant State.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 1
1 This Convention shall enter into force upon an exchange of notes by the duly authorized representatives of the Contracting States confirming that each side has met all constitutional and statutory requirements necessary to implement this Convention.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 2
2 The provisions of this Convention shall have effect in respect of taxes that become payable on or after the first day of January in the calendar year next following that in which the exchange of notes takes place.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87 3
3 Notwithstanding paragraph 2, the provisions of this Convention shall also have effect in respect of taxes owed on or after the first day of January in the calendar year next following that in which the exchange of notes takes place provided these taxes were not paid before that date because of fraud or wilful default.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87
This Convention shall remain in force until terminated by one the Contracting States. Either Contracting State may terminate the Convention at any time after the Convention enters into force provided that at least 3 months prior notice of termination has been given through diplomatic channels.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87
DONE at Mexico City, this 16th day of March 1990, in two originals each in the English, French and Spanish languages, the texts in each of the three languages having equal authenticity.
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87
FOR THE GOVERNMENT OF CANADA: David Winfield
Canada-Mexico Tax Information Exchange Convention Act, 1991 — C-6.87
FOR THE GOVERNMENT OF THE UNITED MEXICAN STATES: Pedro Aspe
Canada — Moldova Tax Convention Act, 2002 — C-6.9 1
Short title 1 This Act may be cited as the Canada — Moldova Tax Convention Act, 2002 .
Canada — Moldova Tax Convention Act, 2002 — C-6.9 2
Definition of Convention 2 In this Act, Convention means the Convention between the Government of Canada and the Government of the Republic of Moldova set out in Schedule 1, as amended by the Protocol set out in Schedule 2.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 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 — Moldova Tax Convention Act, 2002 — C-6.9 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 — Moldova Tax Convention Act, 2002 — C-6.9 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 — Moldova Tax Convention Act, 2002 — C-6.9 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 and Protocol in force December 13, 2002, see Canada Gazette Part I, Volume 137, page 400.]
Canada — Moldova Tax Convention Act, 2002 — C-6.9
The Government of Canada and the Government of the Republic of Moldova, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:
Canada — Moldova Tax Convention Act, 2002 — C-6.9
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 1
1 This Convention shall apply to taxes on income imposed on behalf of a Contracting State, irrespective of the manner in which they are levied.
Canada — Moldova Tax Convention Act, 2002 — C-6.9 2
2 There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.