GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Jordan Economic Growth and Prosperity Act — C-6.45 14
Payment of costs 14 The Government of Canada shall, under the Agreement and the related agreements, pay the costs or its appropriate share of the costs of (a) the remuneration and expenses payable to members of panels, committees, subcommittees, working groups and expert groups, to independent experts and to the assistants of panel members; and (b) the general expenses incurred by panels, committees, subcommittees, working groups and expert groups.
Canada–Jordan Economic Growth and Prosperity Act — C-6.45 15
Orders re Article 14-13 15 (1) The Governor in Council may, for the purpose of suspending benefits in accordance with Article 14-13 of the Agreement, by order, do any one or more of the following: (a) suspend rights or privileges granted by Canada to the Hashemite Kingdom of Jordan or to goods of the Hashemite Kingdom of Jordan under the Agreement or any federal law; (b) modify or suspend the application of any federal law with respect to the Hashemite Kingdom of Jordan or to goods of the Hashemite Kingdom of Jordan; (c) extend the application of any federal law to the Hashemite Kingdom of Jordan or to goods of the Hashemite Kingdom of Jordan; and (d) take any other measure that the Governor in Council considers necessary. Period of order (2) Unless repealed, an order made under subsection (1) has effect for the period specified in the order.
Canada–Jordan Economic Growth and Prosperity Act — C-6.45 Order in council
Order in council * 46 This Act, other than sections 44 and 45 , comes into force on a day to be fixed by order of the Governor in Council. * [Note: Sections 44 and 45 in force on assent June 29, 2012; Act, other than sections 44 and 45, in force October 1, 2012, see SI/2012-71.]
Canada–Korea Economic Growth and Prosperity Act — C-6.48
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Canada–Korea Economic Growth and Prosperity Act — C-6.48 1
Short title 1 This Act may be cited as the Canada–Korea Economic Growth and Prosperity Act .
Canada–Korea Economic Growth and Prosperity Act — C-6.48 2
Definitions 2 The following definitions apply in this Act. Agreement means the Free Trade Agreement between Canada and the Republic of Korea, done at Ottawa on September 22, 2014. ( Accord ) Commission means the Joint Commission established under Article 20.1 of the Agreement. ( Commission ) federal law means the whole or any portion of an Act of Parliament or a regulation, order or other instrument issued, made or established in the exercise of a power conferred by or under an Act of Parliament. ( texte législatif fédéral ) Minister means the Minister for International Trade. ( ministre )
Canada–Korea Economic Growth and Prosperity Act — C-6.48
Agreement means the Free Trade Agreement between Canada and the Republic of Korea, done at Ottawa on September 22, 2014. ( Accord )
Canada–Korea Economic Growth and Prosperity Act — C-6.48
Commission means the Joint Commission established under Article 20.1 of the Agreement. ( Commission )
Canada–Korea Economic Growth and Prosperity Act — C-6.48
federal law means the whole or any portion of an Act of Parliament or a regulation, order or other instrument issued, made or established in the exercise of a power conferred by or under an Act of Parliament. ( texte législatif fédéral )
Canada–Korea Economic Growth and Prosperity Act — C-6.48
Minister means the Minister for International Trade. ( ministre )
Canada–Korea Economic Growth and Prosperity Act — C-6.48 3
Interpretation consistent with Agreement 3 For greater certainty, this Act and any federal law that implements a provision of the Agreement or fulfils an obligation of the Government of Canada under the Agreement is to be interpreted in a manner consistent with the Agreement.
Canada–Korea Economic Growth and Prosperity Act — C-6.48 4
Non-application of Act or Agreement to water 4 For greater certainty, nothing in this Act or the Agreement applies to natural surface or ground water in liquid, gaseous or solid state.
Canada–Korea Economic Growth and Prosperity Act — C-6.48 5
Construction 5 For greater certainty, nothing in this Act, by specific mention or omission, is to be construed to affect in any manner the right of Parliament to enact legislation to implement any provision of the Agreement or fulfil any of the obligations of the Government of Canada under the Agreement.
Canada–Korea Economic Growth and Prosperity Act — C-6.48 6
Binding on Her Majesty 6 This Act is binding on Her Majesty in right of Canada.
Canada–Korea Economic Growth and Prosperity Act — C-6.48 7
Purpose 7 The purpose of this Act is to implement the Agreement, the objectives of which, as elaborated more specifically through its provisions, are to (a) establish a free trade area in accordance with the Agreement; (b) promote, through the expansion of reciprocal trade, the harmonious development of the economic relations between Canada and the Republic of Korea in order to create opportunities for economic development; (c) promote conditions of fair competition affecting trade between Canada and the Republic of Korea; (d) substantially increase investment opportunities in Canada and the Republic of Korea; (e) eliminate barriers to trade in goods and services in order to contribute to the harmonious development and expansion of world and regional trade; (f) enhance and enforce environmental laws and regulations and strengthen cooperation between Canada and the Republic of Korea on environmental matters; (g) protect, enhance and enforce basic workers’ rights, strengthen cooperation on labour matters, and build on the respective international commitments of Canada and the Republic of Korea on labour matters; and (h) promote sustainable development.
Canada–Korea Economic Growth and Prosperity Act — C-6.48 8
Causes of action under sections 9 to 15 8 (1) No person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of sections 9 to 15 or an order made under those sections. Causes of action under the Agreement (2) Subject to Section B of Chapter 8 and Annex 18-E of the Agreement, no person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of the Agreement.
Canada–Korea Economic Growth and Prosperity Act — C-6.48 9
Agreement approved 9 The Agreement is approved.
Canada–Korea Economic Growth and Prosperity Act — C-6.48 10
Canadian representative on Commission 10 The Minister is the principal representative of Canada on the Commission.
Canada–Korea Economic Growth and Prosperity Act — C-6.48 11
Payment of expenditures 11 The Government of Canada is to pay its appropriate share of the aggregate of any expenditures incurred by or on behalf of the Commission.
Canada–Korea Economic Growth and Prosperity Act — C-6.48 12
Powers of Minister 12 (1) The Minister may (a) appoint representatives of Canada to any committee, subcommittee, working group or other body referred to in paragraph 5 of Article 20.1 of the Agreement; (b) appoint a panellist in accordance with paragraph 3 of Article 21.7 of the Agreement; and (c) propose candidates to serve as the chair of a panel in accordance with that Article 21.7. Powers of Minister of the Environment (2) The Minister of the Environment may (a) appoint representatives of Canada to the Environmental Affairs Council referred to in Article 17.11 of the Agreement; (b) select a panellist in accordance with paragraph 1 of Annex 17-A of the Agreement; and (c) propose candidates to serve as the chair of a panel of experts, or select the chair, in accordance with paragraph 2 of that Annex. Powers of Minister of Labour (3) The Minister of Labour may (a) select a panellist in accordance with paragraph 1 of Annex 18-D of the Agreement; and (b) propose candidates to serve as the chair of a Review Panel, or select the chair, in accordance with that paragraph.
Canada–Korea Economic Growth and Prosperity Act — C-6.48 13
Administrative support 13 The Minister is to designate an agency, division or branch of the Government of Canada to facilitate the operation of Chapter 21 of the Agreement and to provide administrative assistance to panels established under that Chapter.
Canada–Korea Economic Growth and Prosperity Act — C-6.48 14
Payment of costs 14 The Government of Canada is to pay the costs of or its appropriate share of the costs of (a) the remuneration and expenses payable to members of panels, committees, subcommittees, working groups and other bodies, to independent experts and to the assistants of panel members; and (b) the general expenses incurred by panels, committees, subcommittees, working groups and other bodies.
Canada–Korea Economic Growth and Prosperity Act — C-6.48 15
Orders re Article 21.11 of Agreement 15 (1) The Governor in Council may, for the purpose of suspending benefits in accordance with Article 21.11 of the Agreement, by order, do any one or more of the following: (a) suspend rights or privileges granted by Canada to the Republic of Korea or to goods of the Republic of Korea under the Agreement or any federal law; (b) modify or suspend the application of any federal law, with respect to the Republic of Korea or to goods of the Republic of Korea; (c) extend the application of any federal law to the Republic of Korea or to goods of the Republic of Korea; (d) take any other measure that the Governor in Council considers necessary. Period of order (2) Unless repealed, an order made under subsection (1) has effect for the period specified in the order.
Canada–Korea Economic Growth and Prosperity Act — C-6.48 January 1, 2015 or order in council
January 1, 2015 or order in council * 61 This Act, other than sections 59 and 60 , comes into force on January 1, 2015 unless, before that day, the Governor in Council makes an order fixing a day that is after January 1, 2015 as the day on which this Act comes into force. * [Note: Act, other than sections 59 and 60 , in force January 1, 2015.]
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 Canada–Korea Income Tax Convention Act 1980
Canada–Korea Income Tax Convention Act 1980 1980-81-82-83, c. 44, Part IV “Sch. IV” not consolidated; the new Schedule IV has been consolidated to provide access to the Canada–Korea Tax Convention, 2006, c. 8, Part 3.
Canada–Korea Income Tax Convention Act, 1980 — C-6.5
1980-81-82-83, c. 44, Part IV “Sch. IV” not consolidated; the new Schedule IV has been consolidated to provide access to the Canada–Korea Tax Convention, 2006, c. 8, Part 3.
Canada–Korea Income Tax Convention Act, 1980 — C-6.5
The Government of Canada and the Government of the Republic of Korea (hereinafter referred to as the “Contracting 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–Korea Income Tax Convention Act, 1980 — C-6.5
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 1
1 The existing taxes to which this Convention shall apply are: (a) in the case of Korea: (i) the income tax; (ii) the corporation tax; (iii) the inhabitant tax; and (iv) the special tax for rural development, (hereinafter referred to as “Korean tax”); and (b) 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–Korea Income Tax Convention Act, 1980 — C-6.5 (a)
(a) in the case of Korea: (i) the income tax; (ii) the corporation tax; (iii) the inhabitant tax; and (iv) the special tax for rural development, (hereinafter referred to as “Korean tax”); and
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 (iv)
(iv) the special tax for rural development,
Canada–Korea Income Tax Convention Act, 1980 — C-6.5
(hereinafter referred to as “Korean tax”); and
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 (b)
(b) 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–Korea Income Tax Convention Act, 1980 — C-6.5 2
2 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–Korea Income Tax Convention Act, 1980 — C-6.5 1
1 For the purposes of this Convention, unless the context otherwise requires: (a) the term Korea means the Republic of Korea, and when used in a geographical sense, means all the territory of the Republic of Korea, including its territorial sea, air space, and any other area adjacent to the territorial sea of the Republic of Korea which, in accordance with international law and the laws of Korea, is an area within which the sovereign rights or jurisdiction of the Republic of Korea with respect to the waters, the sea-bed and subsoil, and their natural resources may be exercised; (b) the term Canada , used in a geographical sense, means all the territory of Canada, including its territorial sea and air space over the territory and the territorial sea, and any other area adjacent to the territorial sea of Canada which, in accordance with its legislation and with international law, is an area within which the sovereign rights or jurisdiction of Canada with respect to the waters, sea-bed and subsoil, and their natural resources, may be exercised; (c) the terms a Contracting State and the other Contracting State mean Korea or Canada, as the context requires; (d) the term tax means Canadian tax or Korean tax, as the context requires; (e) the term person includes an individual, a trust, a company and any other body of persons; (f) the term company means any body corporate or any entity that is treated as a body corporate for tax purposes; (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 international traffic means any voyage of a ship or aircraft operated by an enterprise of a Contracting State to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State; (i) the term national means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; (j) the term competent authority means: (i) in the case of Korea, the Minister of Finance and Economy or the Minister’s authorised representative; (ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorised representative.
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 (a)
(a) the term Korea means the Republic of Korea, and when used in a geographical sense, means all the territory of the Republic of Korea, including its territorial sea, air space, and any other area adjacent to the territorial sea of the Republic of Korea which, in accordance with international law and the laws of Korea, is an area within which the sovereign rights or jurisdiction of the Republic of Korea with respect to the waters, the sea-bed and subsoil, and their natural resources may be exercised;
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 (b)
(b) the term Canada , used in a geographical sense, means all the territory of Canada, including its territorial sea and air space over the territory and the territorial sea, and any other area adjacent to the territorial sea of Canada which, in accordance with its legislation and with international law, is an area within which the sovereign rights or jurisdiction of Canada with respect to the waters, sea-bed and subsoil, and their natural resources, may be exercised;
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 (c)
(c) the terms a Contracting State and the other Contracting State mean Korea or Canada, as the context requires;
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 (d)
(d) the term tax means Canadian tax or Korean tax, as the context requires;
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 (e)
(e) the term person includes an individual, a trust, a company and any other body of persons;
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 (f)
(f) the term company means any body corporate or any entity that is treated as a body corporate for tax purposes;
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 (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–Korea Income Tax Convention Act, 1980 — C-6.5 (h)
(h) the term international traffic means any voyage of a ship or aircraft operated by an enterprise of a Contracting State to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State;
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 (i)
(i) the term national means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 (i)
(i) any individual possessing the nationality of a Contracting State;
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 (ii)
(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State;
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 (j)
(j) the term competent authority means: (i) in the case of Korea, the Minister of Finance and Economy or the Minister’s authorised representative; (ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorised representative.
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 (i)
(i) in the case of Korea, the Minister of Finance and Economy or the Minister’s authorised representative;
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 (ii)
(ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorised representative.
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 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 laws of that State prevailing over a meaning given to the term under other laws of that State.
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 1
1 For the purposes of this Convention, the term resident of a Contracting State means any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of head or main office, place of management or any other criterion of a similar nature, and also includes that State and any political subdivision or local authority thereof or any agency or other 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–Korea Income Tax Convention Act, 1980 — C-6.5 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 and 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 is situated 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–Korea Income Tax Convention Act, 1980 — C-6.5 (a)
(a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available and 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–Korea Income Tax Convention Act, 1980 — C-6.5 (b)
(b) if the State in which the individual’s centre of vital interests is situated 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–Korea Income Tax Convention Act, 1980 — C-6.5 (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–Korea Income Tax Convention Act, 1980 — C-6.5 (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–Korea Income Tax Convention Act, 1980 — C-6.5 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 its status and to determine the application of the Convention. Insofar as no such agreement has been reached, such person shall be deemed not to be a resident of either Contracting State for the purposes of enjoying benefits under the provisions of the Convention.
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 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–Korea Income Tax Convention Act, 1980 — C-6.5 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 of extraction of natural resources.
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 (f)
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
Canada–Korea Income Tax Convention Act, 1980 — C-6.5 3
3 A building site, a construction, assembly, or installation project or supervisory activities in connection therewith, constitutes a permanent establishment only if such site, project or activities lasts for more than six months.