GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (a)
(a) the term “ territory ” refers to the geographic area over which the Canada Revenue Agency exercises jurisdiction, or the geographic area over which the Taxation Administration, Ministry of Finance, Taiwan exercises jurisdiction. As the context requires, “ other territory ” and “ territories ” will be construed accordingly;
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (b)
(b) the term “ person ”, includes an individual, a trust, a company and any other body of persons;
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (c)
(c) the term “ company ” means any body corporate or any entity which is treated as a body corporate for tax purposes;
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (d)
(d) the term “ enterprise ” applies to the carrying on of any business;
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (e)
(e) the terms “ enterprise of a territory ” and “ enterprise of the other territory ” mean respectively an enterprise carried on by a resident of a territory and an enterprise carried on by a resident of the other territory;
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (f)
(f) the term “ international traffic ” means any transport by a ship or aircraft operated by an enterprise of a territory, except when such transport is principally between places in the other territory;
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (g)
(g) the term “ competent authority ” means: (i) in the case of the territory in which the income tax law administered by the Canada Revenue Agency is applied, the Minister of National Revenue or the Minister’s authorized representative; and (ii) in the case of the territory in which the taxation law administered by the Taxation Administration, Ministry of Finance, Taiwan is applied, the Minister or the Minister’s authorized representative.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (i)
(i) in the case of the territory in which the income tax law administered by the Canada Revenue Agency is applied, the Minister of National Revenue or the Minister’s authorized representative; and
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (ii)
(ii) in the case of the territory in which the taxation law administered by the Taxation Administration, Ministry of Finance, Taiwan is applied, the Minister or the Minister’s authorized representative.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 2
2 As regards the application of the Arrangement at any time in a territory, any term not defined therein will, unless the context otherwise requires, have the meaning that it has at that time under the law of that territory for the purposes of the taxes to which the Arrangement applies, any meaning under the applicable tax laws of that territory prevailing over a meaning given to the term under other laws of that territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 1
1 For the purposes of this Arrangement, the term “ resident of a territory ” means: (a) any person who, under the laws of that territory, is liable to tax therein by reason of the person’s domicile, residence, place of incorporation, place of management or any other criterion of a similar nature; and (b) the government of that territory or of a subdivision or local authority thereof or any agency or instrumentality of any such government or local authority.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (a)
(a) any person who, under the laws of that territory, is liable to tax therein by reason of the person’s domicile, residence, place of incorporation, place of management or any other criterion of a similar nature; and
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (b)
(b) the government of that territory or of a subdivision or local authority thereof or any agency or instrumentality of any such government or local authority.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 2
2 A person is not a resident of a territory for the purposes of this Arrangement if that person is liable to tax in that territory only in respect of income from sources in that territory. However, this paragraph will not apply to individuals who are residents of the territory referred to in paragraph 1(b) of Section 2, as long as all resident individuals of that territory are liable to tax only in respect of income from sources in that territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 3
3 Where by reason of the provisions of paragraph 1 an individual is a resident of both territories, then the individual’s status will be determined as follows: (a) the individual will be deemed to be a resident only of the territory in which the individual has a permanent home available and if the individual has a permanent home available in both territories, the individual will be deemed to be a resident only of the territory with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the territory 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 territory, the individual will be deemed to be a resident only of the territory in which the individual has an habitual abode; (c) if the individual has an habitual abode in both territories or in neither of them, the competent authorities of the territories will settle the question by mutual agreement.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (a)
(a) the individual will be deemed to be a resident only of the territory in which the individual has a permanent home available and if the individual has a permanent home available in both territories, the individual will be deemed to be a resident only of the territory with which the individual’s personal and economic relations are closer (centre of vital interests);
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (b)
(b) if the territory 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 territory, the individual will be deemed to be a resident only of the territory in which the individual has an habitual abode;
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (c)
(c) if the individual has an habitual abode in both territories or in neither of them, the competent authorities of the territories will settle the question by mutual agreement.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 4
4 Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both territories, the competent authorities of the territories will by mutual agreement endeavour to settle the question, having regard to its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors, and to determine the mode of application of the Arrangement to such person. In the absence of mutual agreement, that person will not be entitled to claim any relief or exemption from tax provided by this Arrangement.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 1
1 For the purposes of this Arrangement, the term “ permanent establishment ” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 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 relating to the exploration for or the exploitation of natural resources.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (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 and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 3
3 A building site or construction or installation project constitutes a permanent establishment only if it lasts more than six months.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 4
4 An enterprise of a territory will be deemed to have a permanent establishment in the other territory if: (a) it carries on supervisory activities within the other territory for more than six months in connection with a building site or construction or installation project which is being undertaken in the other territory; (b) it furnishes services, including consultancy services, through employees or other personnel or persons engaged by the enterprise for such purpose, but only where activities of that nature continue within that other territory, for the same or a connected project, for a period or periods aggregating more than 183 days within any twelve month period.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (a)
(a) it carries on supervisory activities within the other territory for more than six months in connection with a building site or construction or installation project which is being undertaken in the other territory;
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (b)
(b) it furnishes services, including consultancy services, through employees or other personnel or persons engaged by the enterprise for such purpose, but only where activities of that nature continue within that other territory, for the same or a connected project, for a period or periods aggregating more than 183 days within any twelve month period.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 5
5 Notwithstanding the preceding provisions of this Section, the term “ permanent establishment ” will 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 and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (a)
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (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 and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (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 and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (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 and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (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 and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (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 and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 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 territory an authority to conclude contracts on behalf of the enterprise, that enterprise will be deemed to have a permanent establishment in that territory 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 5 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 and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 7
7 An enterprise will not be deemed to have a permanent establishment in a territory merely because it carries on business in that territory 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 and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 8
8 The fact that a company which is a resident of a territory controls or is controlled by a company which is a resident of the other territory, or which carries on business in that other territory (whether through a permanent establishment or otherwise), will not of itself constitute either company a permanent establishment of the other.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 1
1 Income derived by a resident of a territory from immovable property (including income from agriculture or forestry) situated in the other territory may be taxed in that other territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 2
2 The term “ immovable property ” will have the meaning which it has for the purposes of the relevant tax law of the territory in which the property in question is situated. The term will 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, boats and aircraft will not be regarded as immovable property.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 3
3 The provisions of paragraph 1 will 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 and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 4
4 The provisions of paragraphs 1 and 3 will 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 and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 1
1 The profits of an enterprise of a territory will be taxable only in that territory unless the enterprise carries on business in the other territory 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 territory but only so much of them as is attributable to that permanent establishment.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 2
2 Subject to the provisions of paragraph 3, where an enterprise of a territory carries on business in the other territory through a permanent establishment situated therein, there will in each territory 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 and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 3
3 In the determination of the profits of a permanent establishment, there will be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses, whether incurred in the territory in which the permanent establishment is situated or elsewhere.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 4
4 No profits will be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 5
5 For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment will be determined by the same method year by year unless there is good and sufficient reason to the contrary.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 6
6 Where profits include items of income which are dealt with separately in other Sections of this Arrangement, then the provisions of those Sections will not be affected by the provisions of this Section.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 1
1 Profits derived by an enterprise of a territory from the operation of ships or aircraft in international traffic will be taxable only in that territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 2
2 Notwithstanding the provisions of paragraph 1 and Section 7, profits derived by an enterprise of a territory from a transport by a ship or aircraft, where such transport is principally between places in the other territory, may be taxed in that other territory. However, this paragraph will not apply to a transport between places in the other territory which is incidental or supplementary to international traffic.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 3
3 For the purposes of this Section, profits from the operation of ships or aircraft in international traffic include: (a) profits from the rental on a full (time or voyage) basis or a bareboat basis of ships or aircraft; and (b) profits from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise,
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (a)
(a) profits from the rental on a full (time or voyage) basis or a bareboat basis of ships or aircraft; and
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (b)
(b) profits from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used for the transport of goods or merchandise,
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5
where such rental or such use, maintenance or rental, as the case may be, is incidental to the operation of ships or aircraft in international traffic.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 4
4 The provisions of paragraphs 1 and 2 will also apply to profits from the participation in a pool, a joint business or an international operating agency, but only to so much of the profits so derived as is attributable to the participant in proportion to its share in the joint operation.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 1
1 Where: (a) an enterprise of a territory participates directly or indirectly in the management, control or capital of an enterprise of the other territory; or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a territory and an enterprise of the other territory, 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 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 and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (a)
(a) an enterprise of a territory participates directly or indirectly in the management, control or capital of an enterprise of the other territory; or
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 (b)
(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a territory and an enterprise of the other territory,
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5
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 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 and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 2
2 Where the government of a territory includes in the profits of an enterprise of that territory — and taxes accordingly — profits on which an enterprise of the other territory has been charged to tax in that other territory and the profits so included are profits that would have accrued to the enterprise of the first-mentioned territory if the conditions made between the two enterprises had been those that would have been made between independent enterprises, then that government of the other territory will make an appropriate adjustment to the amount of tax charged therein on those profits if the government of that other territory considers the adjustment is justified. In determining such adjustment, due regard will be had to the other provisions of this Arrangement and the competent authorities of the territories will if necessary consult each other.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 3
3 The government of a territory will not change the income 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 income that would be subject to such change would, but for the conditions referred to in paragraph 1, have been attributed to that enterprise.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 4
4 The provisions of paragraphs 2 and 3 will not apply in the case of fraud or wilful default.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 1
1 Dividends paid by a company which is a resident of a territory to a resident of the other territory may be taxed in that other territory.
Canada and Taiwan Territories Tax Arrangement Act, 2016 — C-0.5 2
2 However, such dividends may also be taxed in the territory of which the company paying the dividends is a resident and according to the laws of that territory, but if the beneficial owner of the dividends is a resident of the other territory, the tax so charged will not exceed: (a) 10 per cent of the gross amount of the dividends if the beneficial owner is a company that holds directly or indirectly at least 20 per cent of the capital of the company paying the dividends; and (b) 15 per cent of the gross amount of the dividends, in all other cases. This paragraph will not affect the taxation of the company in respect of the profits out of which the dividends are paid.