GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada Marine Act — C-6.7 63
Continued effect 63 Paragraph 25(b) of the Canada Marine Act , as it read immediately before the coming into force of section 14 of this Act, continues to apply in respect of a grant under an agreement in existence at the time of the coming into force of that section.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 1
Short title 1 This Act may be cited as the Canada–Mexico Tax Convention Act, 2006 .
Canada–Mexico Tax Convention Act, 2006 — C-6.85 2
Definition of Convention 2 In this Act, Convention means the Convention between the Government of Canada and the Government of the United Mexican States set out in Schedule 1, as amended by the Protocol set out in Schedule 2.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 3
Convention approved 3 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 4
Inconsistent laws — general rule 4 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 5
Regulations 5 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 Notification
Notification * 6 The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination. * [Note: Convention and Protocol in force April 12, 2007, see Canada Gazette Part I, Volume 142, page 184.]
Canada–Mexico Tax Convention Act, 2006 — C-6.85
The Government of Canada and the Government of the United Mexican States, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:
Canada–Mexico Tax Convention Act, 2006 — C-6.85
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 1
1 This Convention shall apply to taxes on income imposed on behalf of each Contracting State, irrespective of the manner in which they are levied.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 2
2 There shall be regarded as taxes on income all taxes imposed on total income, or on elements of income, including taxes on gains from the alienation of movable or immovable property.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 3
3 The existing taxes to which the Convention shall apply are, in particular: a) in the case of Canada: the income taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”); b) in the case of Mexico: the income tax under the Income Tax Law, (hereinafter referred to as “Mexican tax”).
Canada–Mexico Tax Convention Act, 2006 — C-6.85 a)
a) in the case of Canada: the income taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”);
Canada–Mexico Tax Convention Act, 2006 — C-6.85 b)
b) in the case of Mexico: the income tax under the Income Tax Law, (hereinafter referred to as “Mexican tax”).
Canada–Mexico Tax Convention Act, 2006 — C-6.85 4
4 The Convention shall apply also to any identical or substantially similar taxes that are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes that have been made in their respective taxation laws.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 1
1 For the purposes of this Convention, unless the context otherwise requires: a) the term Canada , used in a geographical sense, means the territory of Canada, including: (i) any area beyond the territorial sea of Canada that, in accordance with international law and the laws of Canada, is an area in respect of which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; and (ii) the sea and airspace above every area referred to in clause (i); b) the term Mexico , used in a geographical sense, means the territory of the United Mexican States, including: (i) any area beyond the territorial sea of Mexico that, in accordance with international law and its Political Constitution, is an area in respect of which Mexico may exercise rights with respect to the seabed and subsoil and their natural resources; (ii) the sea above every area referred to in clause (i); and (iii) the air space above the national territory and any other airspace in respect of which Mexico has jurisdiction in accordance with international law; c) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or the United Mexican States; d) the term person includes an individual, an estate, a trust, a company, a partnership and any other body of persons; e) the term company means any body corporate or any entity, which is treated as a body corporate for tax purposes; f) the term enterprise applies to the carrying on of any business; g) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; h) the term business includes the performance of professional services and of other activities of an independent character; i) the term competent authority means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative; (ii) in the case of Mexico, the Ministry of Finance and Public Credit; j) the term tax means Canadian tax or Mexican tax, as the context requires; k) the term national means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State; l) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places within the other Contracting State.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 a)
a) the term Canada , used in a geographical sense, means the territory of Canada, including: (i) any area beyond the territorial sea of Canada that, in accordance with international law and the laws of Canada, is an area in respect of which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; and (ii) the sea and airspace above every area referred to in clause (i);
Canada–Mexico Tax Convention Act, 2006 — C-6.85 (i)
(i) any area beyond the territorial sea of Canada that, in accordance with international law and the laws of Canada, is an area in respect of which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; and
Canada–Mexico Tax Convention Act, 2006 — C-6.85 (ii)
(ii) the sea and airspace above every area referred to in clause (i);
Canada–Mexico Tax Convention Act, 2006 — C-6.85 b)
b) the term Mexico , used in a geographical sense, means the territory of the United Mexican States, including: (i) any area beyond the territorial sea of Mexico that, in accordance with international law and its Political Constitution, is an area in respect of which Mexico may exercise rights with respect to the seabed and subsoil and their natural resources; (ii) the sea above every area referred to in clause (i); and (iii) the air space above the national territory and any other airspace in respect of which Mexico has jurisdiction in accordance with international law;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 (i)
(i) any area beyond the territorial sea of Mexico that, in accordance with international law and its Political Constitution, is an area in respect of which Mexico may exercise rights with respect to the seabed and subsoil and their natural resources;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 (ii)
(ii) the sea above every area referred to in clause (i); and
Canada–Mexico Tax Convention Act, 2006 — C-6.85 (iii)
(iii) the air space above the national territory and any other airspace in respect of which Mexico has jurisdiction in accordance with international law;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 c)
c) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or the United Mexican States;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 d)
d) the term person includes an individual, an estate, a trust, a company, a partnership and any other body of persons;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 e)
e) the term company means any body corporate or any entity, which is treated as a body corporate for tax purposes;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 f)
f) the term enterprise applies to the carrying on of any business;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 g)
g) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 h)
h) the term business includes the performance of professional services and of other activities of an independent character;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 i)
i) the term competent authority means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative; (ii) in the case of Mexico, the Ministry of Finance and Public Credit;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 (i)
(i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 (ii)
(ii) in the case of Mexico, the Ministry of Finance and Public Credit;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 j)
j) the term tax means Canadian tax or Mexican tax, as the context requires;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 k)
k) the term national means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 (i)
(i) any individual possessing the nationality of a Contracting State;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 (ii)
(ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 l)
l) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places within the other Contracting State.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 2
2 As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax law of that State prevailing over a meaning given to the term under other laws of that State.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 1
1 For the purposes of this Convention, the term resident of a Contracting State means: a) any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management, place of incorporation or any other criterion of a similar nature; b) that State or a political subdivision or local authority thereof or any agency or instrumentality of any such State, subdivision or authority. This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 a)
a) any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management, place of incorporation or any other criterion of a similar nature;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 b)
b) that State or a political subdivision or local authority thereof or any agency or instrumentality of any such State, subdivision or authority.
Canada–Mexico Tax Convention Act, 2006 — C-6.85
This term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 2
2 Where by reason of the provisions of paragraph 1, an individual is a resident of both Contracting States, then the individual’s status shall be determined as follows: a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available; if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests); b) if the State in which the individual’s centre of vital interests cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode; c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 a)
a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available; if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests);
Canada–Mexico Tax Convention Act, 2006 — C-6.85 b)
b) if the State in which the individual’s centre of vital interests cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 c)
c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 d)
d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 3
3 Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the Convention to such person. In the absence of such agreement, such person shall not be entitled to claim any relief or exemption from tax provided by the Convention.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 1
1 For the purposes of this Convention, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 2
2 The term permanent establishment includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop; and f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 f)
f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 3
3 The term permanent establishment likewise encompasses: a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than six months; b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than six months within any twelve month period; and c) the furnishing of professional services or other activities of an independent nature by an individual within a Contracting State if such person is present in the territory of such Contracting State for a period or periods exceeding in the aggregate 183 days within any twelve month period. For the purposes of computing the time limits referred to in subparagraph b), the activities carried on by an enterprise associated with another enterprise within the meaning of Article 9 shall be aggregated with the period during which the activities are carried on by the associated enterprise, if the activities of both enterprises are identical or substantially similar.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 a)
a) a building site, a construction, assembly or installation project or supervisory activities in connection therewith, but only where such site, project or activities continue for a period of more than six months;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 b)
b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than six months within any twelve month period; and
Canada–Mexico Tax Convention Act, 2006 — C-6.85 c)
c) the furnishing of professional services or other activities of an independent nature by an individual within a Contracting State if such person is present in the territory of such Contracting State for a period or periods exceeding in the aggregate 183 days within any twelve month period.
Canada–Mexico Tax Convention Act, 2006 — C-6.85
For the purposes of computing the time limits referred to in subparagraph b), the activities carried on by an enterprise associated with another enterprise within the meaning of Article 9 shall be aggregated with the period during which the activities are carried on by the associated enterprise, if the activities of both enterprises are identical or substantially similar.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 4
4 Notwithstanding the preceding provisions of this Article, the term “permanent establishment” shall be deemed not to include: a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise; b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery; c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another person; d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research, or for preparations relating to the placement of loans or for similar activities which have a preparatory or auxiliary character; f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 a)
a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 b)
b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 c)
c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another person;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 d)
d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 e)
e) the maintenance of a fixed place of business solely for the purpose of advertising, for the supply of information, for scientific research, or for preparations relating to the placement of loans or for similar activities which have a preparatory or auxiliary character;
Canada–Mexico Tax Convention Act, 2006 — C-6.85 f)
f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs a) to e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 5
5 Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 7 applies — is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned State in respect of any activities which that person undertakes for the enterprise, if such person has, and habitually exercises, in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
Canada–Mexico Tax Convention Act, 2006 — C-6.85 6
6 Notwithstanding the preceding provisions of this Article, an insurance company which is an enterprise of a Contracting State shall, except in regard to re-insurance, be deemed to have a permanent establishment in the other Contracting State if it collects premiums in the territory of that other State or insures risk situated therein through a representative who is employed or carries on business in that other State, other than an agent of an independent status to whom paragraph 7 applies.