GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–United States Tax Convention Act, 1984 — C-10.7 4
4 Where a United States citizen is a resident of Canada, the following rules shall apply: (a) Canada shall allow a deduction from the Canadian tax in respect of income tax paid or accrued to the United States in respect of profits, income or gains which arise (within the meaning of paragraph 3) in the United States, except that such deduction need not exceed the amount of the tax that would be paid to the United States if the resident were not a United States citizen; and (b) For the purposes of computing the United States tax, the United States shall allow as a credit against United States tax the income tax paid or accrued to Canada after the deduction referred to in subparagraph (a). The credit so allowed shall not reduce that portion of the United States tax that is deductible from Canadian tax in accordance with subparagraph (a).
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) Canada shall allow a deduction from the Canadian tax in respect of income tax paid or accrued to the United States in respect of profits, income or gains which arise (within the meaning of paragraph 3) in the United States, except that such deduction need not exceed the amount of the tax that would be paid to the United States if the resident were not a United States citizen; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) For the purposes of computing the United States tax, the United States shall allow as a credit against United States tax the income tax paid or accrued to Canada after the deduction referred to in subparagraph (a). The credit so allowed shall not reduce that portion of the United States tax that is deductible from Canadian tax in accordance with subparagraph (a).
Canada–United States Tax Convention Act, 1984 — C-10.7 5
5 Notwithstanding the provisions of paragraph 4, where a United States citizen is a resident of Canada, the following rules shall apply in respect of the items of income referred to in Article X (Dividends), XI (Interest) or XII (Royalties) which arise (within the meaning of paragraph 3) in the United States, as long as the law in force in Canada allows a deduction in computing income for the portion of any foreign tax paid in respect of such items which exceeds 15 per cent of the amount thereof: (a) The deduction so allowed in Canada shall not be reduced by any credit or deduction for income tax paid or accrued to Canada allowed in computing the United States tax on such items; (b) Canada shall allow a deduction from the Canadian tax in respect of the income tax paid or accrued to the United States on such items, except that such deduction need not exceed 15 per cent of the gross amount of such items that has been included in computing the income of the citizen for Canadian tax purposes; and (c) For the purposes of computing the United States tax on such items, the United States shall allow as a credit against United States tax the income tax paid or accrued to Canada after the deduction referred to in subparagraph (b). The credit so allowed shall reduce only that portion of the United States tax on such items which exceeds 15 per cent of the amount thereof included in computing United States taxable income.
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) The deduction so allowed in Canada shall not be reduced by any credit or deduction for income tax paid or accrued to Canada allowed in computing the United States tax on such items;
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) Canada shall allow a deduction from the Canadian tax in respect of the income tax paid or accrued to the United States on such items, except that such deduction need not exceed 15 per cent of the gross amount of such items that has been included in computing the income of the citizen for Canadian tax purposes; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (c)
(c) For the purposes of computing the United States tax on such items, the United States shall allow as a credit against United States tax the income tax paid or accrued to Canada after the deduction referred to in subparagraph (b). The credit so allowed shall reduce only that portion of the United States tax on such items which exceeds 15 per cent of the amount thereof included in computing United States taxable income.
Canada–United States Tax Convention Act, 1984 — C-10.7 6
6 Where a United States citizen is a resident of Canada, items of income referred to in paragraph 4 or 5 shall, notwithstanding the provisions of paragraph 3, be deemed to arise in Canada to the extent necessary to avoid the double taxation of such income under paragraph 4(b) or paragraph 5(c).
Canada–United States Tax Convention Act, 1984 — C-10.7 7
7 For the purposes of this Article, any reference to income tax paid or accrued to a Contracting State shall include Canadian tax and United States tax, as the case may be, and taxes of general application which are paid or accrued to a political subdivision or local authority of that State, which are not imposed by that political subdivision or local authority in a manner inconsistent with the provisions of the Convention and which are substantially similar to the taxes of that State referred to in paragraphs 2 and 3(a) of Article II (Taxes Covered).
Canada–United States Tax Convention Act, 1984 — C-10.7 8
8 Where a resident of a Contracting State owns capital which, in accordance with the provisions of the Convention, may be taxed in the other Contracting State, the first-mentioned State shall allow as a deduction from the tax on the capital of that resident an amount equal to the capital tax paid in that other State. The deduction shall not, however, exceed that part of the capital tax, as computed before the deduction is given, which is attributable to the capital which may be taxed in that other State.
Canada–United States Tax Convention Act, 1984 — C-10.7 1
1 Citizens of a Contracting State, who are residents of the other Contracting State, shall not be subjected in that other State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which citizens of that other State in the same circumstances are or may be subjected.
Canada–United States Tax Convention Act, 1984 — C-10.7 2
2 Citizens of a Contracting State, who are not residents of the other Contracting State, shall not be subjected in that other State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which citizens of any third State in the same circumstances (including State of residence) are or may be subjected.
Canada–United States Tax Convention Act, 1984 — C-10.7 3
3 In determining the taxable income of an individual who is a resident of a Contracting State there shall be allowed as a deduction in respect of any other person who is a resident of the other Contracting State and who is dependent on the individual for support the amount that would be so allowed if that other person were a resident of the first-mentioned State.
Canada–United States Tax Convention Act, 1984 — C-10.7 4
4 Where a married individual who is a resident of Canada and not a citizen of the United States has income that is taxable in the United States pursuant to Article XV (Dependent Personal Services), the United States tax with respect to such income shall not exceed such proportion of the total United States tax that would be payable for the taxable year if both the individual and his spouse were United States citizens as the individual’s taxable income determined without regard to this paragraph bears to the amount that would be the total taxable income of the individual and his spouse. For the purposes of this paragraph, (a) The “total United States tax” shall be determined as if all the income of the individual and his spouse arose in the United States; and (b) A deficit of the spouse shall not be taken into account in determining taxable income.
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) The “total United States tax” shall be determined as if all the income of the individual and his spouse arose in the United States; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) A deficit of the spouse shall not be taken into account in determining taxable income.
Canada–United States Tax Convention Act, 1984 — C-10.7 5
5 Any company which is a resident 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 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.
Canada–United States Tax Convention Act, 1984 — C-10.7 6
6 Notwithstanding the provisions of Article XXIV (Elimination of Double Taxation), the taxation on a permanent establishment which a resident of a Contracting State has in the other Contracting State shall not be less favorably levied in the other State than the taxation levied on residents of the other State carrying on the same activities. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
Canada–United States Tax Convention Act, 1984 — C-10.7 7
7 Except where the provisions of paragraph 1 of Article IX (Related Persons), paragraph 7 of Article XI (Interest) or paragraph 7 of Article XII (Royalties) apply, interest, royalties and other disbursements paid by a resident of a Contracting State to a resident of the other Contracting State shall, for the purposes of determining the taxable profits of the first-mentioned resident, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of a resident of a Contracting State to a resident of the other Contracting State shall, for the purposes of determining the taxable capital of the first-mentioned resident, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.
Canada–United States Tax Convention Act, 1984 — C-10.7 8
8 The provisions of paragraph 7 shall not affect the operation of any provision of the taxation laws of a Contracting State: (a) Relating to the deductibility of interest and which is in force on the date of signature of this Convention (including any subsequent modification of such provisions that does not change the general nature thereof); or (b) Adopted after such date by a Contracting State and which is designed to ensure that a person who is not a resident of that State does not enjoy, under the laws of that State, a tax treatment that is more favorable than that enjoyed by residents of that State.
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) Relating to the deductibility of interest and which is in force on the date of signature of this Convention (including any subsequent modification of such provisions that does not change the general nature thereof); or
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) Adopted after such date by a Contracting State and which is designed to ensure that a person who is not a resident of that State does not enjoy, under the laws of that State, a tax treatment that is more favorable than that enjoyed by residents of that State.
Canada–United States Tax Convention Act, 1984 — C-10.7 9
9 Expenses incurred by a citizen or resident of a Contracting State with respect to any convention (including any seminar, meeting, congress or other function of a similar nature) held in the other Contracting State shall, for the purposes of taxation in the first-mentioned State, be deductible to the same extent that such expenses would be deductible if the convention were held in first-mentioned State.
Canada–United States Tax Convention Act, 1984 — C-10.7 10
10 Notwithstanding the provisions of Article II (Taxes Covered), this Article shall apply: (a) In the case of Canada, to all taxes imposed under the Income Tax Act ; and (b) In the case of the United States, to all taxes imposed under the Internal Revenue Code.
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) In the case of Canada, to all taxes imposed under the Income Tax Act ; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) In the case of the United States, to all taxes imposed under the Internal Revenue Code.
Canada–United States Tax Convention Act, 1984 — C-10.7 1
1 Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Convention, he may, irrespective of the remedies provided by the domestic law of those States, present his case in writing to the competent authority of the Contracting State of which he is a resident or, if he is a resident of neither Contracting State, or which he is a national.
Canada–United States Tax Convention Act, 1984 — C-10.7 2
2 The competent authority of the Contracting State to which the case has been presented shall endeavor, 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. Except where the provisions of Article IX (Related Persons) apply, any agreement reached shall be implemented notwithstanding any time or other procedural limitations in the domestic law of the Contracting States, provided that the competent authority of the other Contracting State has received notification that such a case exists within six years from the end of the taxable year to which the case relates.
Canada–United States Tax Convention Act, 1984 — C-10.7 3
3 The competent authorities of the Contracting States shall endeavor to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Convention. In particular, the competent authorities of the Contracting States may agree: (a) To the same attribution of profits to a resident of a Contracting State and its permanent establishment situated in the other Contracting State; (b) To the same allocation of income, deductions, credits or allowances between persons; (c) To the same determination of the source, and the same characterization, of particular items of income; (d) To a common meaning of any term used in the Convention; (e) To the elimination of double taxation with respect to income distribution by an estate or trust; (f) To the elimination of double taxation with respect to a partnership; or (g) To increases in any dollar amounts referred to in the Convention to reflect monetary or economic developments. They may also consult together for the elimination of double taxation in cases not provided for in the Convention.
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) To the same attribution of profits to a resident of a Contracting State and its permanent establishment situated in the other Contracting State;
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) To the same allocation of income, deductions, credits or allowances between persons;
Canada–United States Tax Convention Act, 1984 — C-10.7 (c)
(c) To the same determination of the source, and the same characterization, of particular items of income;
Canada–United States Tax Convention Act, 1984 — C-10.7 (d)
(d) To a common meaning of any term used in the Convention;
Canada–United States Tax Convention Act, 1984 — C-10.7 (e)
(e) To the elimination of double taxation with respect to income distribution by an estate or trust;
Canada–United States Tax Convention Act, 1984 — C-10.7 (f)
(f) To the elimination of double taxation with respect to a partnership; or
Canada–United States Tax Convention Act, 1984 — C-10.7 (g)
(g) To increases in any dollar amounts referred to in the Convention to reflect monetary or economic developments.
Canada–United States Tax Convention Act, 1984 — C-10.7
They may also consult together for the elimination of double taxation in cases not provided for in the Convention.
Canada–United States Tax Convention Act, 1984 — C-10.7 4
4 Each of the Contracting States will endeavor to collect on behalf of the other Contracting State such amounts as may be necessary to ensure that relief granted by the Convention from taxation imposed by that other State does not ensure to the benefit of persons not entitled thereto. However, nothing in this paragraph shall be construed as imposing on either of the Contracting States the obligation to carry out administrative measures of a different nature from those used in the collection of its own tax or which would be contrary to its public policy (order public).
Canada–United States Tax Convention Act, 1984 — C-10.7 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 proceeding paragraphs.
Canada–United States Tax Convention Act, 1984 — C-10.7 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 of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article I (Personal Scope). Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the taxation 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 administration and enforcement in respect of, or the determination of appeals in relation to, the taxes covered by the Convention. 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–United States Tax Convention Act, 1984 — C-10.7 2
2 If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall endeavor to obtain the information to which the request relates in the same way as if its own taxation was involved notwithstanding the fact that the other State does not, at that time, need such information. If specifically requested by the competent authority of a Contracting State, the competent authority of the other Contracting State shall endeavor 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–United States Tax Convention Act, 1984 — C-10.7 3
3 In no case shall the provisions of paragraphs 1 and 2 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 which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; or (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 (order public).
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) To carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(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; or
Canada–United States Tax Convention Act, 1984 — C-10.7 (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 (order public).
Canada–United States Tax Convention Act, 1984 — C-10.7 4
4 Notwithstanding the provisions of Article II (Taxes Covered), for the purposes of this Article the Convention shall apply: (a) In the case of Canada, to all taxes imposed by the Government of Canada on estates and gifts and under the Income Tax Act ; and (b) In the case of the United States, to all taxes imposed under the Internal Revenue Code.
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) In the case of Canada, to all taxes imposed by the Government of Canada on estates and gifts and under the Income Tax Act ; and
Canada–United States Tax Convention Act, 1984 — C-10.7
Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.
Canada–United States Tax Convention Act, 1984 — C-10.7 1
1 The provisions of this Convention shall not restrict in any manner any exclusion, exemption, deduction, credit or other allowance now or hereafter accorded by the laws of a Contracting State in the determination of the tax imposed by that State.
Canada–United States Tax Convention Act, 1984 — C-10.7 2
2 Except as provided in paragraph 3, nothing in the Convention shall be construed as preventing a Contracting State from taxing its residents (as determined under Article IV (Residence)) and, in the case of the United States, its citizens (including a former citizen whose loss of citizenship had as one of its principal purposes the avoidance of income tax, but only for a period of ten years following such loss) and companies electing to be treated as domestic corporations, as if there were no convention between the United States and Canada with respect to taxes on income and on capital.
Canada–United States Tax Convention Act, 1984 — C-10.7 3
3 The provisions of paragraph 2 shall not affect the obligations undertaken by a Contracting State: (a) Under paragraphs 3 and 4 of Article IX (Related Persons), paragraphs 6 and 7 of Article XIII (Gains), paragraph 5 of Article XXIX (Miscellaneous Rules), paragraphs 3 and 5 of Article XXX (Entry into Force), and Articles XVIII (Pensions and Annuities), XIX (Government Service), XXI (Exempt Organizations), XXIV (Elimination of Double Taxation), XXV (Non-Discrimination) and XXVI (Mutual Agreement Procedure); and (b) Under Article XX (Students), toward individuals who are neither citizens of, nor have immigrant status in, that State.
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) Under paragraphs 3 and 4 of Article IX (Related Persons), paragraphs 6 and 7 of Article XIII (Gains), paragraph 5 of Article XXIX (Miscellaneous Rules), paragraphs 3 and 5 of Article XXX (Entry into Force), and Articles XVIII (Pensions and Annuities), XIX (Government Service), XXI (Exempt Organizations), XXIV (Elimination of Double Taxation), XXV (Non-Discrimination) and XXVI (Mutual Agreement Procedure); and
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) Under Article XX (Students), toward individuals who are neither citizens of, nor have immigrant status in, that State.