GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 3
3 For the purposes of subparagraph (a) of paragraph 1, tax payable in Mongolia by a company which is a resident of Canada in respect of profits attributable to manufacturing activities or to the exploration or exploitation of natural resources carried on by it in Mongolia shall be deemed to include any amount which would have been payable thereon as Mongolian tax for any year but for an exemption from, or reduction of, tax granted for that year or any part thereof under specific provisions of Mongolian legislation and provided always that the competent authority of Mongolia has certified that any such exemption from or reduction of Mongolian tax given under these provisions has been granted in order to promote economic development in Mongolia. Canada will only provide relief from Canadian tax by virtue of this paragraph for profits for taxation years beginning after the date on which the Convention entered into force and ending within three years of that date.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 4
4 For the purposes of this Article, profits, income or gains of a resident of a Contracting State that may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 1
1 Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith that is more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 2
2 The taxation on a permanent establishment that an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 3
3 Nothing in this Article shall 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 that it grants to its own residents.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 4
4 Except where the provisions of Article 9, paragraph 7 of Article 11, paragraph 6 of Article 12 or paragraph 6 of Article 12A apply, interest, royalties, technical fees and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 5
5 The provisions of paragraph 4 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 provision 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 — Mongolia Tax Convention Act, 2002 — C-6.94 (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 provision that does not change the general nature thereof); or
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (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 — Mongolia Tax Convention Act, 2002 — C-6.94 6
6 Enterprises 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 that is more burdensome than the taxation and connected requirements to which other similar enterprises that are residents of the first-mentioned State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 7
7 In this Article, the term taxation means taxes that are the subject of this Convention.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 1
1 Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Convention, that person may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of which that person is a resident an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the said application must be submitted within two years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 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 not in accordance with the Convention.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 3
3 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 — Mongolia Tax Convention Act, 2002 — C-6.94 4
4 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 — Mongolia Tax Convention Act, 2002 — C-6.94 5
5 If any difficulty or doubt arising as to the interpretation or application of the Convention cannot be resolved by the competent authorities pursuant to the preceding paragraphs of this Article, the case may be submitted for arbitration if both competent authorities and the taxpayer agree and the taxpayer agrees in writing to be bound by the decision of the arbitration board. The decision of the arbitration board in a particular case shall be binding on both States with respect to that case. The procedure shall be established in an exchange of notes between the Contracting States.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 1
1 The competent authorities of the Contracting States shall exchange such information as is relevant for carrying out the provisions of this Convention or of the domestic laws in the Contracting States concerning taxes covered by this Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as 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 imposed by that State. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 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 the 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; or (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 — Mongolia Tax Convention Act, 2002 — C-6.94 (a)
(a) to carry out administrative measures at variance with the laws and the administrative practice of that or of the other Contracting State;
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (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; or
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (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 — Mongolia Tax Convention Act, 2002 — C-6.94 3
3 If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall endeavour to obtain the information to which the request relates in the same way as if its own taxation were involved, even though the other State does not, at that time, need such information. If specifically requested by the competent authority of a Contracting State, the competent authority of the other Contracting State shall endeavour to provide information under this Article in the form requested, 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 — Mongolia Tax Convention Act, 2002 — C-6.94 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 — Mongolia Tax Convention Act, 2002 — C-6.94 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 only 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 — Mongolia Tax Convention Act, 2002 — C-6.94 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 — Mongolia Tax Convention Act, 2002 — C-6.94 1
1 The provisions of this 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. For greater certainty, such provisions shall not restrict the application of any lower rate of tax established by those laws, in particular, with respect to the income from any production sharing or similar contracts relating to the oil, gas or mining sectors concluded by the Government of Mongolia with a person who is a resident of Canada.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 2
2 Nothing in the Convention shall be construed as preventing Canada from imposing a tax on amounts included in the income of a resident of Canada with respect to a partnership, trust, or controlled foreign affiliate, in which that resident has an interest.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 3
3 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 — Mongolia Tax Convention Act, 2002 — C-6.94 4
4 For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of the Convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 3 of Article 25 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 5
5 Where under any provision of the Convention any income is relieved from tax in a Contracting State and, under the law in force in the other Contracting State a person, in respect of that income, is subject to tax by reference to the amount thereof that is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under the Convention in the first-mentioned Contracting State shall apply only to so much of the income as is taxed in the other Contracting State.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 1
1 The Governments of the Contracting States shall notify each other through diplomatic channels that the constitutional requirements for the entry into force of this Convention have been complied with.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 2
2 The Convention shall enter into force upon the date of the later of the notifications referred to in paragraph 1 and its provisions shall apply: (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 next following that in which the Convention enters into force; and (b) in respect of other taxes, for taxation years beginning on or after the first day of January in the calendar year next following that in which the Convention enters into force.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (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 next following that in which the Convention enters into force; and
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (b)
(b) in respect of other taxes, for taxation years beginning on or after the first day of January in the calendar year next following that in which the Convention enters into force.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (a)
This Convention shall continue in effect indefinitely but either Contracting State may, on or before June 30 of any calendar year beginning after the fifth year from the date of the entry into force of the Convention, 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 that calendar year, and (b) in respect of other taxes, for taxation years beginning after the end of that calendar year.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (a)
(a) in respect of tax withheld at the source on amounts paid or credited to non-residents, after the end of that calendar year, and
Canada — Mongolia Tax Convention Act, 2002 — C-6.94 (b)
(b) in respect of other taxes, for taxation years beginning after the end of that calendar year.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Convention.
Canada — Mongolia Tax Convention Act, 2002 — C-6.94
DONE in duplicate at Ottawa, this 27 th day of May, 2002, in the English, French and Mongolian languages, each version being equally authentic.
Canada Health Act — C-6 Preamble
Preamble WHEREAS the Parliament of Canada recognizes:
Canada Health Act — C-6
—that it is not the intention of the Government of Canada that any of the powers, rights, privileges or authorities vested in Canada or the provinces under the provisions of the Constitution Act, 1867 , or any amendments thereto, or otherwise, be by reason of this Act abrogated or derogated from or in any way impaired;
Canada Health Act — C-6
—that Canadians, through their system of insured health services, have made outstanding progress in treating sickness and alleviating the consequences of disease and disability among all income groups;
Canada Health Act — C-6
—that Canadians can achieve further improvements in their well-being through combining individual lifestyles that emphasize fitness, prevention of disease and health promotion with collective action against the social, environmental and occupational causes of disease, and that they desire a system of health services that will promote physical and mental health and protection against disease;
Canada Health Act — C-6
—that future improvements in health will require the cooperative partnership of governments, health professionals, voluntary organizations and individual Canadians;
Canada Health Act — C-6
—that continued access to quality health care without financial or other barriers will be critical to maintaining and improving the health and well-being of Canadians;
Canada Health Act — C-6
AND WHEREAS the Parliament of Canada wishes to encourage the development of health services throughout Canada by assisting the provinces in meeting the costs thereof;
Canada Health Act — C-6
NOW, THEREFORE, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Canada Health Act — C-6 1
Short title 1 This Act may be cited as the Canada Health Act . 1984, c. 6, s. 1
Canada Health Act — C-6 2
s; ( assuré ) medical practitioner means a person lawfully entitled to practise medicine in the place in which the practice is carried on by that person; ( médecin ) Minister means the Minister of Health; ( ministre ) physician services means any medically required services rendered by medical practitioners; ( services médicaux ) resident means, in relation to a province, a person lawfully entitled to be or to remain in Canada who makes his home and is ordinarily present in the province, but does not include a tourist, a transient or a visitor to the province; ( habitant ) surgical-dental services means any medically or dentally required surgical-dental procedures performed by a dentist in a hospital, where a hospital is required for the proper performance of the procedures; ( services de chirurgie dentaire ) user charge means any charge for an insured health service that is authorized or permitted by a provincial health care insurance plan that is not payable, directly or indirectly, by a provincial health care insurance plan, but does not include any charge imposed by extra-billing. ( frais modérateurs ) R.S., 1985, c. C-6, s. 2; 1992, c. 20, s. 216(F); 1995, c. 17, s. 34; 1996, c. 8, s. 32; 1999, c. 26, s. 11; 2012, c. 19, ss. 377, 407; 2017, c. 26, s. 11(E)
Canada Health Act — C-6
Act of 1977 [Repealed, 1995, c. 17, s. 34]
Canada Health Act — C-6
cash contribution means the cash contribution in respect of the Canada Health Transfer that may be provided to a province under sections 24.2 and 24.21 of the Federal-Provincial Fiscal Arrangements Act ; ( contribution pécuniaire )
Canada Health Act — C-6
contribution [Repealed, 1995, c. 17, s. 34]
Canada Health Act — C-6
dentist means a person lawfully entitled to practise dentistry in the place in which the practice is carried on by that person; ( dentiste )
Canada Health Act — C-6 (a)
extended health care services means the following services, as more particularly defined in the regulations, provided for residents of a province, namely, (a) nursing home intermediate care service, (b) adult residential care service, (c) home care service, and (d) ambulatory health care service; ( services complémentaires de santé )
Canada Health Act — C-6
extra-billing means the billing for an insured health service rendered to an insured person by a medical practitioner or a dentist in an amount in addition to any amount paid or to be paid for that service by the health care insurance plan of a province; ( surfacturation )
Canada Health Act — C-6
health care insurance plan means, in relation to a province, a plan or plans established by the law of the province to provide for insured health services; ( régime d’assurance-santé )
Canada Health Act — C-6
health care practitioner means a person lawfully entitled under the law of a province to provide health services in the place in which the services are provided by that person; ( professionnel de la santé )
Canada Health Act — C-6 (a)
hospital includes any facility or portion thereof that provides hospital care, including acute, rehabilitative or chronic care, but does not include (a) a hospital or institution primarily for the mentally disordered, or (b) a facility or portion thereof that provides nursing home intermediate care service or adult residential care service, or comparable services for children; ( hôpital )
Canada Health Act — C-6 (a)
hospital services means any of the following services provided to in-patients or out-patients at a hospital, if the services are medically necessary for the purpose of maintaining health, preventing disease or diagnosing or treating an injury, illness or disability, namely, (a) accommodation and meals at the standard or public ward level and preferred accommodation if medically required, (b) nursing service, (c) laboratory, radiological and other diagnostic procedures, together with the necessary interpretations, (d) drugs, biologicals and related preparations when administered in the hospital, (e) use of operating room, case room and anaesthetic facilities, including necessary equipment and supplies, (f) medical and surgical equipment and supplies, (g) use of radiotherapy facilities, (h) use of physiotherapy facilities, and (i) services provided by persons who receive remuneration therefor from the hospital, but does not include services that are excluded by the regulations; ( services hospitaliers )