GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 Capital represented by movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 3
3 Capital represented by ships and aircraft operated, and containers used, by an enterprise of a Contracting State in international traffic and by movable property pertaining to the operation of such ships or aircraft shall be taxable only in that State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 4
4 All other elements of capital of a resident of a Contracting State shall be taxable only in that State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
1 In the case of a resident of Canada, double taxation shall be avoided as follows: (a) Subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions, which shall not affect the general principle hereof, and unless a greater deduction or relief is provided under the laws of Canada, German tax (other than capital tax) payable in accordance with this Agreement on profits, income or gains arising in the Federal Republic of Germany shall be deducted from any Canadian tax payable in respect of such profits, income or gains. (b) Subject to the existing provisions of the law of Canada regarding the allowance as a credit against Canadian tax of tax payable in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — where a company which is a resident of the Federal Republic of Germany pays a dividend to a company which is a resident of Canada and which controls directly or indirectly at least 10 per cent of the voting power in the first-mentioned company, the credit shall take into account the tax payable in the Federal Republic of Germany by that first-mentioned company in respect of the profits out of which such dividend is paid. (c) Where in accordance with any provision of the Agreement income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital. (d) For the purposes of this paragraph, profits, income or gains of a resident of Canada shall be deemed to arise from sources in the Federal Republic of Germany if they may be taxed in the Federal Republic of Germany in accordance with this Agreement.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) Subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions, which shall not affect the general principle hereof, and unless a greater deduction or relief is provided under the laws of Canada, German tax (other than capital tax) payable in accordance with this Agreement on profits, income or gains arising in the Federal Republic of Germany shall be deducted from any Canadian tax payable in respect of such profits, income or gains.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) Subject to the existing provisions of the law of Canada regarding the allowance as a credit against Canadian tax of tax payable in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — where a company which is a resident of the Federal Republic of Germany pays a dividend to a company which is a resident of Canada and which controls directly or indirectly at least 10 per cent of the voting power in the first-mentioned company, the credit shall take into account the tax payable in the Federal Republic of Germany by that first-mentioned company in respect of the profits out of which such dividend is paid.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (c)
(c) Where in accordance with any provision of the Agreement income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (d)
(d) For the purposes of this paragraph, profits, income or gains of a resident of Canada shall be deemed to arise from sources in the Federal Republic of Germany if they may be taxed in the Federal Republic of Germany in accordance with this Agreement.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) Subject to the provisions of subparagraph (b), there shall be excluded from the basis upon which German tax is imposed, any item of income from sources within Canada and any item of capital situated within Canada, which according to the foregoing Articles of this Agreement may be taxed, or shall be taxable only, in Canada; in the determination of its rate of tax applicable to any item of income or capital not so excluded, the Federal Republic of Germany will, however, take into account the items of income and capital, which according to the foregoing Articles may be taxed in Canada.
Canada-Germany Tax Agreement Act, 1982 — C-5.85
The foregoing provisions of this paragraph shall also apply to dividends on shares which are paid to a company which is a resident of the Federal Republic of Germany by a company which is a resident of Canada if at least 10 per cent of the capital of the Canadian company is held directly by the German company. There shall also be excluded from the basis upon which German tax is imposed any participation the dividends of which are excluded or, if paid, would be excluded, according to the immediately foregoing sentence from the basis upon which German tax is imposed.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) There shall be allowed as a credit against German tax on income, subject to the provisions of German tax law regarding credit for foreign tax, the Canadian tax (including taxes on income paid to any political subdivision or local authority in Canada) paid in accordance with the provisions of this Agreement referred to below on the following items of income: (aa) dividends within the meaning of Article 10 which are not dealt with in subparagraph (a) above; (bb) interest within the meaning of Article 11 and royalties within the meaning of Article 12; (cc) gains from the alienation of property taxable in Canada by reason only of Article 13, paragraph 4 and subparagraph (a) of paragraph 7; (dd) income within the meaning of Article 15, paragraph 3 and Articles 16 and 17; (ee) pensions and annuities within the meaning of Article 18, paragraphs 1 and 2 and subparagraph (c) of paragraph 3; (ff) income taxable in Canada by reason only of Article 21.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (aa)
(aa) dividends within the meaning of Article 10 which are not dealt with in subparagraph (a) above;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (bb)
(bb) interest within the meaning of Article 11 and royalties within the meaning of Article 12;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (cc)
(cc) gains from the alienation of property taxable in Canada by reason only of Article 13, paragraph 4 and subparagraph (a) of paragraph 7;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (dd)
(dd) income within the meaning of Article 15, paragraph 3 and Articles 16 and 17;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (ee)
(ee) pensions and annuities within the meaning of Article 18, paragraphs 1 and 2 and subparagraph (c) of paragraph 3;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (ff)
(ff) income taxable in Canada by reason only of Article 21.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (c)
(c) Instead of the provisions of subparagraph (a), the provisions of subparagraph (b) shall apply to income within the meaning of Articles 7 and 10 and to items of capital underlying such income unless the resident of the Federal Republic of Germany proves that the gross receipts of the permanent establishment in the business year in which the profit was realised, or the gross receipts of the company resident in Canada in the business year for which the dividend was distributed, derive exclusively or almost exclusively from activities coming under Section 8 paragraph 1 subparagraphs 1 to 6 of the German Law on External Tax Relations (“ Aussensteuergesetz ”) or from participations coming under Section 8 paragraph 2 of that Law; the same shall apply to immovable property forming part of the business property of a permanent establishment (paragraph 4 of Article 6) and to gains from the alienation of such immovable property (paragraph 1 of Article 13) and of movable property forming part of the business property of the permanent establishment (paragraph 2 of Article 13).
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
1 Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith, which is more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to individuals who are not residents of one or both of the Contracting States.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 The taxation on a permanent establishment which 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. 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 which it grants to its own residents.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 3
3 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 which is more burdensome than the taxation and connected requirements to which other similar enterprises 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-Germany Tax Agreement Act, 1982 — C-5.85 4
4 The provisions of this Article shall, notwithstanding the provisions of Article 2, apply to all taxes imposed by a Contracting State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 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 Agreement, 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 or, if that person’s case comes under paragraph 1 of Article 24, to that of the Contracting State of which that person is a national, 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 Agreement.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 The competent authority shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at an appropriate 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 Agreement.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 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 Agreement. They may also consult together for the elimination of double taxation in cases not provided for in the Agreement.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 4
4 In particular, the competent authorities of the Contracting States may consult together to endeavour to agree: (a) to the same attribution of profits to an enterprise of a Contracting State and to its permanent establishment situated in the other Contracting State; (b) to the same allocation of profits between associated enterprises as provided for in Article 9; (c) to the method of avoiding double taxation in the case of an estate or trust.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) to the same attribution of profits to an enterprise of a Contracting State and to its permanent establishment situated in the other Contracting State;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) to the same allocation of profits between associated enterprises as provided for in Article 9;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (c)
(c) to the method of avoiding double taxation in the case of an estate or trust.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 5
5 The competent authorities of the Contracting States may communicate with each other directly for the purpose of applying the provisions of this Agreement.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 6
6 If any question, difficulty or doubt arising as to the interpretation or application of the Agreement cannot be resolved or dealt with by the competent authorities as a result of the application of the provisions of paragraphs 1, 2 or 3, these questions, difficulties or doubts may, if the competent authorities agree, be submitted to an arbitration commission. The decisions of the commission shall be binding. The composition of the commission and the arbitration procedures shall be determined, after consultation between the competent authorities, through an exchange of diplomatic notes between the Contracting States.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
1 The competent authorities of the Contracting States shall exchange such information as is relevant for carrying out the provisions of this Agreement or of the domestic laws in the Contracting States concerning taxes covered by the Agreement insofar as the taxation thereunder is not contrary to the Agreement. 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 taxes covered by the Agreement or, notwithstanding the provisions of paragraph 4, the taxes imposed by a “Land”, or a political subdivision or local authority of a Contracting State that are substantially similar to the taxes covered by the Agreement. Such persons or authorities shall use the information only for such purposes. Such information may be disclosed in public court proceedings or in judicial decisions only if the competent authority of the Contracting State supplying the information raises no objection.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 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 or the 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; (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 ( ordre public ).
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) to carry out administrative measures at variance with the laws or the administrative practice of that or of the other Contracting State;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (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;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (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 ( ordre public ).
Canada-Germany Tax Agreement Act, 1982 — C-5.85 3
3 The competent authorities of the Contracting States shall agree upon the principles and procedures relating to the exchange of personal data.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 4
4 For the purposes of this Article, the taxes covered by the Agreement are, notwithstanding the provisions of Article 2, all taxes imposed by a Contracting State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
1 The Contracting States undertake to lend assistance to each other in the collection of taxes referred to in paragraph 8, together with interest, costs, additions to such taxes and administrative penalties, referred to in this Article as a “revenue claim”. The provisions of this Article are not restricted by Article 1.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 An application for assistance in the collection of a revenue claim shall include a certification by the competent authority of the applicant State that, under the laws of that State, the revenue claim has been finally determined. For the purposes of this Article, a revenue claim is finally determined when the applicant State has the right under its internal law to collect the revenue claim and all administrative and judicial rights of the taxpayer to restrain collection in the applicant State have lapsed or been exhausted.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 3
3 A revenue claim of the applicant State that has been finally determined may be accepted for collection by the competent authority of the requested State and, subject to the provisions of paragraph 7, if accepted shall be collected by the requested State as though such revenue claim were the requested State’s own revenue claim finally determined in accordance with the laws applicable to the collection of the requested State’s own taxes.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 4
4 Where an application for collection of a revenue claim in respect of a taxpayer is accepted: (a) by the Federal Republic of Germany, the revenue claim shall be enforced by the Federal Republic of Germany in the same way as a revenue claim under Federal Republic of Germany laws against the taxpayer as of the time the application is received; and (b) by Canada, the revenue claim shall be treated by Canada as an amount payable under the Income Tax Act , the collection of which is not subject to any restriction.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) by the Federal Republic of Germany, the revenue claim shall be enforced by the Federal Republic of Germany in the same way as a revenue claim under Federal Republic of Germany laws against the taxpayer as of the time the application is received; and
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) by Canada, the revenue claim shall be treated by Canada as an amount payable under the Income Tax Act , the collection of which is not subject to any restriction.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 5
5 Nothing in this Article shall be construed as creating or providing any rights of administrative or judicial review of the applicant State’s finally determined revenue claim by the requested State, based on any such rights that may be available under the laws of either Contracting State. Proceedings relating to measures taken under this Article by the requested State shall be brought only before the appropriate body of that State. If, at any time pending execution of a request for assistance under this Article, the applicant State loses the right under its internal law to collect the revenue claim, the competent authority of the applicant State shall promptly withdraw the request for assistance in collection.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 6
6 Unless the competent authorities of the Contracting States otherwise agree, the ordinary costs incurred in providing collection assistance shall be borne by the requested State and any extraordinary costs so incurred shall be borne by the applicant State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 7
7 A revenue claim of an applicant State accepted for collection shall not have in the requested State any priority accorded to the revenue claims of the requested State even if the recovery procedure used is the one applicable to its own revenue claims.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 8
8 Notwithstanding the provisions of Article 2, the provisions of this Article shall apply to all categories of taxes collected by or on behalf of the Government of a Contracting State including, in the case of the Federal Republic of Germany, the “ Laender ”.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 9
9 Nothing in this Article shall be construed as imposing on either Contracting State the obligation to carry out administrative measures at variance with its laws or administrative practice or that would be contrary to its fundamental principles of tax policy or its public policy ( ordre public ).
Canada-Germany Tax Agreement Act, 1982 — C-5.85 10
10 The competent authorities of the Contracting States shall agree upon the mode of application of this Article, including agreement to ensure comparable levels of assistance to each of the Contracting States.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
1 Nothing in this Agreement 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-Germany Tax Agreement Act, 1982 — C-5.85 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 which is situated in the other Contracting State or in a third State shall be deemed for the purposes of the Agreement to be a resident of the sending State if: (a) in accordance with international law that individual is not liable to tax in the receiving State in respect of income from sources outside that State or on capital situated outside that State, and (b) that individual is liable in the sending State to the same obligations in relation to tax on total income or on capital as are residents of that State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) in accordance with international law that individual is not liable to tax in the receiving State in respect of income from sources outside that State or on capital situated outside that State, and
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) that individual is liable in the sending State to the same obligations in relation to tax on total income or on capital as are residents of that State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 3
3 The Agreement 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, being present in a Contracting State and not liable in either Contracting State to the same obligations in respect of taxes on income or on capital as are residents thereof.