GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (b)
(b) the term “Canada”, used in a geographical sense, means: (i) the land territory, air space, internal waters and territorial sea of Canada; (ii) the exclusive economic zone of Canada, as determined by its domestic law, consistent with Part V of the United Nations Convention on the Law of the Sea of 10 December 1982 (UNCLOS); and (iii) the continental shelf of Canada, as determined by its domestic law, consistent with Part VI of UNCLOS;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (i)
(i) the land territory, air space, internal waters and territorial sea of Canada;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (ii)
(ii) the exclusive economic zone of Canada, as determined by its domestic law, consistent with Part V of the United Nations Convention on the Law of the Sea of 10 December 1982 (UNCLOS); and
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (iii)
(iii) the continental shelf of Canada, as determined by its domestic law, consistent with Part VI of UNCLOS;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (c)
(c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Madagascar or Canada;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (d)
(d) the term “person” includes an individual, a trust, a company, a partnership and any other body of persons;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (e)
(e) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (f)
(f) 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–Madagascar Tax Convention Act, 2018 — C-6.65 (g)
(g) the term “competent authority” means: (i) in the case of Madagascar, the Minister responsible for tax regulation or the Minister’s authorized representative, and (ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (i)
(i) in the case of Madagascar, the Minister responsible for tax regulation or the Minister’s authorized representative, and
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (ii)
(ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (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–Madagascar Tax Convention Act, 2018 — C-6.65 (i)
(i) any individual possessing the nationality or citizenship of that Contracting State, and
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (ii)
(ii) any legal person, partnership or association deriving its status as such from the laws in force in that Contracting State;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (i)
(i) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when such transport is principally between places in the other Contracting State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 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–Madagascar Tax Convention Act, 2018 — C-6.65 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, head office or 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; (b) the Government of that State or of a political subdivision or local authority thereof or any agency or instrumentality of such State, subdivision or authority.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (a)
(a) any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, head office or 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;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (b)
(b) the Government of that State or of a political subdivision or local authority thereof or any agency or instrumentality of such State, subdivision or authority.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 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; 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–Madagascar Tax Convention Act, 2018 — C-6.65 (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–Madagascar Tax Convention Act, 2018 — C-6.65 (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–Madagascar Tax Convention Act, 2018 — C-6.65 (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–Madagascar Tax Convention Act, 2018 — C-6.65 (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–Madagascar Tax Convention Act, 2018 — C-6.65 3
3 Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then its status shall be determined as follows: (a) it shall be deemed to be a resident only of the State of which it is a national; (b) if it is a national of neither of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (a)
(a) it shall be deemed to be a resident only of the State of which it is a national;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (b)
(b) if it is a national of neither of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 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 mutual agreement, that person shall not be entitled to claim any relief or exemption from tax provided by this Convention.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 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–Madagascar Tax Convention Act, 2018 — C-6.65 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–Madagascar Tax Convention Act, 2018 — C-6.65 (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–Madagascar Tax Convention Act, 2018 — C-6.65 3
3 A building site or construction or installation project constitutes a permanent establishment only if it lasts for more than six months.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 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; or (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–Madagascar Tax Convention Act, 2018 — C-6.65 (a)
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (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–Madagascar Tax Convention Act, 2018 — C-6.65 (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–Madagascar Tax Convention Act, 2018 — C-6.65 (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–Madagascar Tax Convention Act, 2018 — C-6.65 (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; or
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (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–Madagascar Tax Convention Act, 2018 — C-6.65 5
5 An insurance enterprise of a Contracting State is deemed, except with regard to reinsurance, to have a permanent establishment in the other State if it collects premiums in the territory of that other State or insures risks situated therein through a representative with the authority to commit it.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 6
6 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 on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf 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 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–Madagascar Tax Convention Act, 2018 — C-6.65 7
7 An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that 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–Madagascar Tax Convention Act, 2018 — C-6.65 8
8 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–Madagascar Tax Convention Act, 2018 — C-6.65 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–Madagascar Tax Convention Act, 2018 — C-6.65 2
2 For the purposes of this Convention, the term “immovable property” shall have the meaning which it has for the purposes of the relevant tax 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–Madagascar Tax Convention Act, 2018 — C-6.65 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–Madagascar Tax Convention Act, 2018 — C-6.65 4
4 The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 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 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–Madagascar Tax Convention Act, 2018 — C-6.65 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–Madagascar Tax Convention Act, 2018 — C-6.65 3
3 In the determination of 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, whether incurred in the State in which the permanent establishment is situated or elsewhere.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 4
4 Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 5
5 No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 6
6 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–Madagascar Tax Convention Act, 2018 — C-6.65 7
7 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–Madagascar Tax Convention Act, 2018 — C-6.65 1
1 Profits arising from the operation of ships or aircraft in international traffic shall be taxable only in the Contracting State in which the head office of the enterprise is situated.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 2
2 Notwithstanding the provisions of paragraph 1 and Article 7, profits derived by an enterprise of a Contracting State from a voyage of a ship or aircraft where the principal purpose of the voyage is to transport passengers or property between places in the other Contracting State may be taxed in that other State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 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–Madagascar Tax Convention Act, 2018 — C-6.65 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 that differ from those that would be made between independent enterprises, then any profits that would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, has not so accrued, may be included in the profits of that enterprise and taxed accordingly.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (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–Madagascar Tax Convention Act, 2018 — C-6.65 (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–Madagascar Tax Convention Act, 2018 — C-6.65
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations that differ from those that would be made between independent enterprises, then any profits that would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, has not so accrued, may be included in the profits of that enterprise and taxed accordingly.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 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 that would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those that would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of tax charged therein on that profits. 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–Madagascar Tax Convention Act, 2018 — C-6.65 3
3 A Contracting State shall not change the profits of an enterprise in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its domestic laws and, in any case, after eight years from the end of the year in which the profits that would be subject to such change would, but for the conditions referred to in paragraph 1, have been attributed to that enterprise.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 4
4 The provisions of paragraphs 2 and 3 shall not apply in the case of fraud, wilful default or neglect.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 1
1 Dividends paid by a company that is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 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 that controls directly or indirectly at least 25 per cent of the voting power in the company paying the dividends; and (b) 15 per cent of the gross amount of the dividends, in all other cases. The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (a)
(a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company that controls directly or indirectly at least 25 per cent of the voting power in the company paying the dividends; and
Canada–Madagascar Tax Convention Act, 2018 — C-6.65 (b)
(b) 15 per cent of the gross amount of the dividends, in all other cases.
Canada–Madagascar Tax Convention Act, 2018 — C-6.65
The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.