GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Finland Tax Convention Act, 2006 — C-5.2 a)
a) the term Canada , used in a geographical sense, means the territory of Canada, including (i) any area beyond the territorial seas of Canada which, 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 seas and airspace above every area referred to in clause (i) in respect of any activities carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Canada–Finland Tax Convention Act, 2006 — C-5.2 (i)
(i) any area beyond the territorial seas of Canada which, 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–Finland Tax Convention Act, 2006 — C-5.2 (ii)
(ii) the seas and airspace above every area referred to in clause (i) in respect of any activities carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Canada–Finland Tax Convention Act, 2006 — C-5.2 b)
b) the term Finland means the Republic of Finland and, when used in a geographical sense, means the territory of the Republic of Finland, and any area adjacent to the territorial waters of the Republic of Finland within which, under the laws of Finland and in accordance with international law, the rights of Finland with respect to the exploration and exploitation of the natural resources of the seabed and its subsoil may be exercised;
Canada–Finland Tax Convention Act, 2006 — C-5.2 c)
c) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Finland;
Canada–Finland Tax Convention Act, 2006 — C-5.2 d)
d) the term person includes an individual, a trust, a company, a partnership and any other body of persons;
Canada–Finland Tax Convention Act, 2006 — C-5.2 e)
e) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes;
Canada–Finland Tax Convention Act, 2006 — C-5.2 f)
f) the term enterprise applies to the carrying on of any business;
Canada–Finland Tax Convention Act, 2006 — C-5.2 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–Finland Tax Convention Act, 2006 — C-5.2 h)
h) the term national , in relation to a Contracting State, means: (i) any individual possessing the nationality or citizenship of that Contracting State; and (ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State;
Canada–Finland Tax Convention Act, 2006 — C-5.2 (i)
(i) any individual possessing the nationality or citizenship of that Contracting State; and
Canada–Finland Tax Convention Act, 2006 — C-5.2 (ii)
(ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State;
Canada–Finland Tax Convention Act, 2006 — C-5.2 i)
i) 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 in the other Contracting State;
Canada–Finland Tax Convention Act, 2006 — C-5.2 j)
j) the term tax means Canadian tax or Finnish tax, as the context requires;
Canada–Finland Tax Convention Act, 2006 — C-5.2 k)
k) 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 Finland, the Ministry of Finance or the Ministry’s authorized representative or the authority which is designated as competent authority by the Ministry;
Canada–Finland Tax Convention Act, 2006 — C-5.2 (i)
(i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative,
Canada–Finland Tax Convention Act, 2006 — C-5.2 (ii)
(ii) in the case of Finland, the Ministry of Finance or the Ministry’s authorized representative or the authority which is designated as competent authority by the Ministry;
Canada–Finland Tax Convention Act, 2006 — C-5.2 l)
l) the term business includes the performance of professional services and of other activities of an independent character.
Canada–Finland Tax Convention Act, 2006 — C-5.2 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–Finland Tax Convention Act, 2006 — C-5.2 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 or any other criterion of a similar nature but does not include any person who is liable to tax in that State in respect only of income from sources in that State; and b) that State, or a political subdivision or local authority thereof, or a statutory body of that State or subdivision. For the purposes of this paragraph the term statutory body means any legal entity of a public character created by the laws of a Contracting State in which no person other than the State itself or a political subdivision thereof has an interest.
Canada–Finland Tax Convention Act, 2006 — C-5.2 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 or any other criterion of a similar nature but does not include any person who is liable to tax in that State in respect only of income from sources in that State; and
Canada–Finland Tax Convention Act, 2006 — C-5.2 b)
b) that State, or a political subdivision or local authority thereof, or a statutory body of that State or subdivision.
Canada–Finland Tax Convention Act, 2006 — C-5.2
For the purposes of this paragraph the term statutory body means any legal entity of a public character created by the laws of a Contracting State in which no person other than the State itself or a political subdivision thereof has an interest.
Canada–Finland Tax Convention Act, 2006 — C-5.2 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 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; and 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–Finland Tax Convention Act, 2006 — C-5.2 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–Finland Tax Convention Act, 2006 — C-5.2 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–Finland Tax Convention Act, 2006 — C-5.2 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; and
Canada–Finland Tax Convention Act, 2006 — C-5.2 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–Finland Tax Convention Act, 2006 — C-5.2 3
3 Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then it shall be deemed to be a resident of the State in which it is incorporated or otherwise constituted.
Canada–Finland Tax Convention Act, 2006 — C-5.2 4
4 Where by reason of the provisions of paragraph 1 a person other than an individual or a company 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 persons shall not be entitled to claim any relief or exemption from tax provided by the Convention except to the extent and in such manner as may be agreed upon by the competent authorities.
Canada–Finland Tax Convention Act, 2006 — C-5.2 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–Finland Tax Convention Act, 2006 — C-5.2 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–Finland Tax Convention Act, 2006 — C-5.2 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–Finland Tax Convention Act, 2006 — C-5.2 3
3 A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.
Canada–Finland Tax Convention Act, 2006 — C-5.2 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 enterprise; 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 carrying on, for the enterprise, any other activity of 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–Finland Tax Convention Act, 2006 — C-5.2 a)
a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Canada–Finland Tax Convention Act, 2006 — C-5.2 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–Finland Tax Convention Act, 2006 — C-5.2 c)
c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
Canada–Finland Tax Convention Act, 2006 — C-5.2 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–Finland Tax Convention Act, 2006 — C-5.2 e)
e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character;
Canada–Finland Tax Convention Act, 2006 — C-5.2 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–Finland Tax Convention Act, 2006 — C-5.2 5
5 Notwithstanding the provisions of paragraphs 1 and 2, where a person other than an agent of an independent status to whom paragraph 6 applies is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such persons 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–Finland Tax Convention Act, 2006 — C-5.2 6
6 An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
Canada–Finland Tax Convention Act, 2006 — C-5.2 7
7 The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Canada–Finland Tax Convention Act, 2006 — C-5.2 1
1 Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
Canada–Finland Tax Convention Act, 2006 — C-5.2 2
2 For the purposes of this Convention, the term immovable property shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.
Canada–Finland Tax Convention Act, 2006 — C-5.2 3
3 The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property and to income from the alienation of such property.
Canada–Finland Tax Convention Act, 2006 — C-5.2 4
4 Where the ownership of shares or other corporate rights in a company entitles the owner of such shares or corporate rights to the enjoyment of immovable property held by the company, the income from the direct use, letting, or use in any other form of such right to enjoyment may be taxed in the Contracting State in which the immovable property is situated.
Canada–Finland Tax Convention Act, 2006 — C-5.2 5
5 The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise.
Canada–Finland Tax Convention Act, 2006 — C-5.2 1
1 The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
Canada–Finland Tax Convention Act, 2006 — C-5.2 2
2 Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment and with all other persons.
Canada–Finland Tax Convention Act, 2006 — C-5.2 3
3 In determining the profits of a permanent establishment, there shall be allowed those deductible expenses which are incurred for the purposes of the permanent establishment including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.
Canada–Finland Tax Convention Act, 2006 — C-5.2 4
4 No profits shall be attributable to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
Canada–Finland Tax Convention Act, 2006 — C-5.2 5
5 For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
Canada–Finland Tax Convention Act, 2006 — C-5.2 6
6 Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.
Canada–Finland Tax Convention Act, 2006 — C-5.2 1
1 Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Canada–Finland Tax Convention Act, 2006 — C-5.2 2
2 Notwithstanding the provisions of paragraph 1 and Article 7, profits derived from the operation of ships used principally to transport passengers or goods exclusively between places in a Contracting State may be taxed in that State.
Canada–Finland Tax Convention Act, 2006 — C-5.2 3
3 The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
Canada–Finland Tax Convention Act, 2006 — C-5.2 1
1 Where a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
Canada–Finland Tax Convention Act, 2006 — C-5.2 a)
a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
Canada–Finland Tax Convention Act, 2006 — C-5.2 b)
b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,
Canada–Finland Tax Convention Act, 2006 — C-5.2
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
Canada–Finland Tax Convention Act, 2006 — C-5.2 2
2 Where a Contracting State includes in the profits of an enterprise of that State and taxes accordingly profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of tax charged therein on those profits, where that other State considers the adjustment justified. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other.
Canada–Finland Tax Convention Act, 2006 — C-5.2 3
3 A Contracting State shall not change the profits of an enterprise in the circumstances referred to in paragraph 1 after six years from the end of the year in which the profits which would be subject to such change would have accrued to an enterprise of that State.
Canada–Finland Tax Convention Act, 2006 — C-5.2 4
4 The provisions of paragraphs 2 and 3 shall not apply in the case of fraud, wilful default or neglect.
Canada–Finland Tax Convention Act, 2006 — C-5.2 1
1 Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
Canada–Finland Tax Convention Act, 2006 — C-5.2 2
2 However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident, and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company which owns at least 10 per cent of the voting stock in the company paying the dividends; b) 15 per cent of the gross amount of the dividends in all other cases.
Canada–Finland Tax Convention Act, 2006 — C-5.2 a)
a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company which owns at least 10 per cent of the voting stock in the company paying the dividends;
Canada–Finland Tax Convention Act, 2006 — C-5.2 b)
b) 15 per cent of the gross amount of the dividends in all other cases.
Canada–Finland Tax Convention Act, 2006 — C-5.2
The provisions of this paragraph shall not affect the taxation of the company on the profits out of which the dividends are paid.
Canada–Finland Tax Convention Act, 2006 — C-5.2 3
3 The term dividends as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as income which is subject to the same taxation treatment as income from shares by the taxation law of the State of which the company making the distribution is a resident.