GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (a)
(a) 10 per cent of the gross amount of the dividends if the beneficial owner is a company that holds directly or indirectly at least 20 per cent of the capital of the company paying the dividends; and
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (b)
(b) 15 per cent of the gross amount of the dividends, in all other cases. This paragraph will not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5
This paragraph will not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 3
3 The term “ dividends ” as used in this Section means income from shares, “jouissance” shares or “jouissance” rights, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income which is subjected to the same taxation treatment as income from shares by the laws of the territory of which the company making the distribution is a resident.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 4
4 The provisions of paragraphs 1 and 2 will not apply if the beneficial owner of the dividends, being a resident of a territory, carries on business in the other territory of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other territory independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Section 7 or Section 14 will apply.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 5
5 Where a company that is a resident of a territory derives profits or income from the other territory, the government of that other territory may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other territory or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other territory, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 6
6 Nothing in this Arrangement will be construed as preventing the government of a territory from imposing on the earnings of a company attributable to a permanent establishment in that territory, or the earnings attributable to the alienation of immovable property situated in that territory by a company carrying on a trade in immovable property, a tax in addition to the tax that would be chargeable on the earnings of a company that is a resident of that territory, except that any additional tax so imposed will not exceed 10 per cent of the amount of such earnings that have not been subjected to such additional tax in previous taxation years. For the purpose of this provision, the term “ earnings ” means the earnings attributable to the alienation of such immovable property situated in a territory as may be taxed by the government of that territory under the provisions of Section 6 or of paragraph 1 of Section 13, and the profits, including any gains, attributable to a permanent establishment in a territory 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 territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 7
7 A resident of a territory is not entitled to any benefits provided under this Section in respect of a dividend if one of the main purposes of any person concerned with the creation, assignment or transfer of the dividend, or with the creation, assignment, acquisition or transfer of the shares or other rights in respect of which the dividend is paid, or with the establishment, acquisition or maintenance of the person that is the beneficial owner of the dividend, is for that resident to obtain the benefits of this Section.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 1
1 Interest arising in a territory and paid to a resident of the other territory may be taxed in that other territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 2
2 However, such interest may also be taxed in the territory in which it arises and according to the laws of that territory, but if the beneficial owner of the interest is a resident of the other territory, the tax so charged will not exceed 10 per cent of the gross amount of the interest.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 3
3 Notwithstanding the provisions of paragraph 2: (a) interest arising in the territory in which the taxation laws administered by the Taxation Administration, Ministry of Finance, Taiwan are applied and paid to a resident of the territory in which the income tax law administered by the Canada Revenue Agency is applied will be taxable only in the latter territory if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by Export Development Canada; (b) interest arising in the territory in which the income tax law administered by the Canada Revenue Agency is applied and paid to a resident of the territory in which the taxation laws administered by the Taxation Administration, Ministry of Finance, Taiwan are applied will be taxable only in the latter territory if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by the instrumentalities which aim at promoting export and are approved by the Taxation Administration, Ministry of Finance, Taiwan; and (c) interest arising in a territory and paid to: (i) the authority administering the other territory or a subdivision or local authority thereof, (ii) the central bank of the other territory, or (iii) an entity owned by the authority administering the other territory and mutually agreed upon by the competent authorities of the territories; will be taxable only in that other territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (a)
(a) interest arising in the territory in which the taxation laws administered by the Taxation Administration, Ministry of Finance, Taiwan are applied and paid to a resident of the territory in which the income tax law administered by the Canada Revenue Agency is applied will be taxable only in the latter territory if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by Export Development Canada;
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (b)
(b) interest arising in the territory in which the income tax law administered by the Canada Revenue Agency is applied and paid to a resident of the territory in which the taxation laws administered by the Taxation Administration, Ministry of Finance, Taiwan are applied will be taxable only in the latter territory if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by the instrumentalities which aim at promoting export and are approved by the Taxation Administration, Ministry of Finance, Taiwan; and
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (c)
(c) interest arising in a territory and paid to: (i) the authority administering the other territory or a subdivision or local authority thereof, (ii) the central bank of the other territory, or (iii) an entity owned by the authority administering the other territory and mutually agreed upon by the competent authorities of the territories;
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (i)
(i) the authority administering the other territory or a subdivision or local authority thereof,
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (ii)
(ii) the central bank of the other territory, or
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (iii)
(iii) an entity owned by the authority administering the other territory and mutually agreed upon by the competent authorities of the territories;
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5
will be taxable only in that other territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 4
4 The term “ interest ” as used in this Section means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as income which is subjected to the same taxation treatment as income from money lent by the laws of the territory in which the income arises. However, the term “ interest ” does not include income dealt with in Section 10.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 5
5 The provisions of paragraphs 2 and 3 will not apply if the beneficial owner of the interest, being a resident of a territory, carries on business in the other territory in which the interest arises, through a permanent establishment situated therein, or performs in that other territory independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Section 7 or Section 14 will apply.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 6
6 Interest will be deemed to arise in a territory when the payer is a resident of that territory. Where, however, the person paying the interest, whether the payer is a resident of a territory or not, has in a territory a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest will be deemed to arise in the territory in which the permanent establishment or fixed base is situated.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 7
7 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount that would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Section will apply only to the last-mentioned amount. In such case, the excess part of the payments will remain taxable according to the laws of each territory, due regard being had to the other provisions of this Arrangement.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 8
8 A resident of a territory is not entitled to any benefits provided under this Section in respect of interest if one of the main purposes of any person concerned with the creation, assignment or transfer of the interest, or with the creation, assignment, acquisition or transfer of the debt-claim or other rights in respect of which the interest is paid, or with the establishment, acquisition or maintenance of the person that is the beneficial owner of the interest, is for that resident to obtain the benefits of this Section.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 1
1 Royalties arising in a territory and paid to a resident of the other territory may be taxed in that other territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 2
2 However, such royalties may also be taxed in the territory in which they arise and according to the laws of that territory, but if the beneficial owner of the royalties is a resident of the other territory, the tax so charged will not exceed 10 per cent of the gross amount of the royalties.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 3
3 The term “ royalties ” as used in this Section means payments of any kind received as a consideration for the use of, or the right to use, any copyright, patent, trade mark, design or model, plan, secret formula or process or computer software, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience, and includes payments of any kind in respect of motion picture films and works on film, videotape or other means of reproduction for use in connection with television. However, the term “ royalties ” does not include income dealt with in Section 8.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 4
4 The provisions of paragraph 2 will not apply if the beneficial owner of the royalties, being a resident of a territory, carries on business in the other territory in which the royalties arise, through a permanent establishment situated therein, or performs in that other territory independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Section 7 or Section 14 will apply.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 5
5 Royalties will be deemed to arise in a territory when the payer is a resident of that territory. Where, however, the person paying the royalties, whether the payer is a resident of a territory or not, has in a territory a permanent establishment or a fixed base in connection with which the liability to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties will be deemed to arise in the territory in which the permanent establishment or fixed base is situated.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 6
6 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount that would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Section will apply only to the last-mentioned amount. In such case, the excess part of the payments will remain taxable according to the laws of each territory, due regard being had to the other provisions of this Arrangement.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 7
7 A resident of a territory is not entitled to any benefits provided under this Section in respect of a royalty if one of the main purposes of any person concerned with the creation, assignment or transfer of the royalty, or with the creation, assignment, acquisition or transfer of rights in respect of which the royalty is paid, or with the establishment, acquisition or maintenance of the person that is the beneficial owner of the royalty, is for that resident to obtain the benefits of this Section.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 1
1 Gains derived by a resident of a territory from the alienation of immovable property referred to in Section 6 and situated in the other territory may be taxed in that other territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 2
2 Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a territory has in the other territory or of movable property pertaining to a fixed base available to a resident of a territory in the other territory for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such fixed base, may be taxed in that other territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 3
3 Gains derived by an enterprise of a territory from the alienation of ships or aircraft operated in international traffic or movable property pertaining to the operation of such ships or aircraft will be taxable only in that territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 4
4 Gains derived by a resident of a territory from the alienation of: (a) shares, the value of which is derived principally from immovable property situated in the other territory; or (b) an interest in a partnership, trust or other entity, the value of which is derived principally from immovable property situated in that other territory; may be taxed in that other territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (a)
(a) shares, the value of which is derived principally from immovable property situated in the other territory; or
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (b)
(b) an interest in a partnership, trust or other entity, the value of which is derived principally from immovable property situated in that other territory;
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 5
5 Gains from the alienation of any property, other than that referred to in paragraphs 1, 2, 3 and 4, will be taxable only in the territory of which the alienator is a resident.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 6
6 Notwithstanding paragraph 5, where an individual: (a) ceases to be a resident of a territory and by reason thereof is treated for the purposes of taxation in that territory as having alienated a property and is taxed in that territory; and (b) at any time thereafter becomes a resident of the other territory, the government of the other territory may tax gains in respect of the property only to the extent that such gains had not accrued while the individual was a resident of the first-mentioned territory. However, this provision will not apply to property, any gain from which the government of the other territory could have taxed in accordance with the provisions of paragraphs 1 to 4 of this Section if the individual had realized the gain before becoming a resident of that other territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (a)
(a) ceases to be a resident of a territory and by reason thereof is treated for the purposes of taxation in that territory as having alienated a property and is taxed in that territory; and
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (b)
(b) at any time thereafter becomes a resident of the other territory,
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5
the government of the other territory may tax gains in respect of the property only to the extent that such gains had not accrued while the individual was a resident of the first-mentioned territory. However, this provision will not apply to property, any gain from which the government of the other territory could have taxed in accordance with the provisions of paragraphs 1 to 4 of this Section if the individual had realized the gain before becoming a resident of that other territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 1
1 Income derived by an individual who is a resident of a territory in respect of professional services or other activities of an independent character will be taxable only in that territory except in the following circumstances, when such income may also be taxed in the other territory: (a) if the individual has a fixed base regularly available in the other territory for the purpose of performing the individual’s activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other territory; or (b) if the individual is present in the other territory for a period or periods amounting to or 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 income as is derived from activities performed in that other territory may be taxed in that other territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (a)
(a) if the individual has a fixed base regularly available in the other territory for the purpose of performing the individual’s activities; in that case, only so much of the income as is attributable to that fixed base may be taxed in that other territory; or
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (b)
(b) if the individual is present in the other territory for a period or periods amounting to or 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 income as is derived from activities performed in that other territory may be taxed in that other territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 2
2 The term “ professional services ” includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 1
1 Subject to the provisions of Sections 16, 18 and 19, salaries, wages and other remuneration derived by a resident of a territory in respect of an employment will be taxable only in that territory unless the employment is exercised in the other territory. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 2
2 Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a territory in respect of an employment exercised in the other territory will be taxable only in the first-mentioned territory if: (a) the recipient is present in the other territory 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 territory; and (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (a)
(a) the recipient is present in the other territory 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
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (b)
(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other territory; and
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (c)
(c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 3
3 Notwithstanding the preceding provisions of this Section, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a territory will be taxable only in that territory unless the remuneration is derived by a resident of the other territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5
Directors’ fees and other similar payments derived by a resident of a territory in the capacity as a member of the board of directors or a similar organ of a company which is a resident of the other territory may be taxed in that other territory.