GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1999 — I-3.54 6
6 Interest shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the interest, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the indebtedness on which the interest is paid was incurred, and such interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
Income Tax Conventions Implementation Act, 1999 — I-3.54 7
7 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the interest, having regard to the debt-claim for which it is paid, exceeds the amount that would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if the recipient is the beneficial owner of the royalties, the tax so charged shall not exceed 15 per cent of the gross amount of the royalties.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 Notwithstanding the provisions of paragraph 2, royalties for the use of, or the right to use, computer software or any patent (but not including any such information provided in connection with a rental or franchise agreement), arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner of the royalties shall be taxable only in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 The term royalties as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work including motion picture films and works on film, videotape or other means of reproduction for use in connection with television or radio broadcasting, any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.
Income Tax Conventions Implementation Act, 1999 — I-3.54 5
5 The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Income Tax Conventions Implementation Act, 1999 — I-3.54 6
6 Royalties shall be deemed to arise in a Contracting State when the payer is that State itself, a political subdivision, a local authority or a resident of that State. Where, however, the person paying the royalties, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
Income Tax Conventions Implementation Act, 1999 — I-3.54 7
7 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount that would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Convention.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 Gains from the alienation of movable property forming part of the business property of a permanent establishment that an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base, may be taxed in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 Gains from the alienation of ships or aircraft operated in international traffic or from movable property pertaining to the operation of such ships or aircraft shall be taxable only in the Contracting State in which the place of effective management of the enterprise is situated.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 Gains from the alienation of any property, other than that referred to in paragraphs 1, 2 and 3, shall be taxable only in the Contracting State of which the alienator is a resident.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State except that: (a) if the individual has or had a fixed base regularly available in the other Contracting State; in such case, only so much of the income as is attributable to that fixed base may be taxed in the other Contracting State; or (b) if the individual’s stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; in such case, only so much of the income as is attributable to the activities exercised in the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) if the individual has or had a fixed base regularly available in the other Contracting State; in such case, only so much of the income as is attributable to that fixed base may be taxed in the other Contracting State; or
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) if the individual’s stay in the other Contracting State is for a period or periods amounting to or exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned; in such case, only so much of the income as is attributable to the activities exercised in the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the calendar year concerned, and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and (c) the remuneration is not borne by a permanent establishment or a fixed base that the employer has in the other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (c)
(c) the remuneration is not borne by a permanent establishment or a fixed base that the employer has in the other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic may be taxed in the Contracting State in which the place of effective management of the enterprise is situated.
Income Tax Conventions Implementation Act, 1999 — I-3.54
Directors’ fees and other similar payments derived by a resident of a Contracting State in that resident’s capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 The provisions of paragraphs 1 and 2 shall not apply to income derived from activities exercised in a Contracting State where such activities are wholly or substantially supported by public funds of the other Contracting State or a political subdivision or local authority thereof. In such case, the income derived from such activities shall be taxable only in that other Contracting State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 Pensions arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise and according to the law of that State but, in the case of periodic pension payments, the tax so charged shall not exceed the lesser of: (a) 15 per cent of the gross amount of such periodic pension payments paid to the recipient in the calendar year concerned in excess of twelve thousand Canadian dollars or its equivalent in Algerian dinars; and (b) the rate determined by reference to the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by the individual in the year, if the individual were resident in the Contracting State in which the payment arises. The competent authorities of the Contracting States may, if necessary, agree to modify the above-mentioned amount as a result of monetary or economic developments. For the purposes of this paragraph, the term “pensions” does not include payments under the social security legislation in a Contracting State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) 15 per cent of the gross amount of such periodic pension payments paid to the recipient in the calendar year concerned in excess of twelve thousand Canadian dollars or its equivalent in Algerian dinars; and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) the rate determined by reference to the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by the individual in the year, if the individual were resident in the Contracting State in which the payment arises.
Income Tax Conventions Implementation Act, 1999 — I-3.54
The competent authorities of the Contracting States may, if necessary, agree to modify the above-mentioned amount as a result of monetary or economic developments. For the purposes of this paragraph, the term “pensions” does not include payments under the social security legislation in a Contracting State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 Annuities arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise and according to the law of that State, but the tax so charged shall not exceed 15 per cent of the portion thereof that is subject to tax in that State. However, this limitation does not apply to lump-sum payments arising on the surrender, cancellation, redemption, sale or other alienation of an annuity, or to payments of any kind under an annuity contract the cost of which was deductible, in whole or in part, in computing the income of any person who acquired the contract.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 Notwithstanding anything in this Convention: (a) war pensions and allowances (including pensions and allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of a war) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in that other State to the extent that they would be exempt from tax if received by a resident of the first-mentioned State; and (b) alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax therein in respect thereof shall be taxable only in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax therein in respect thereof shall be taxable only in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 The provisions of Articles 15 and 16 shall apply to salaries, wages and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 Payments which a student, apprentice or business trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of that individual’s education or training receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that State, if such payments arise from sources outside that State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 As regards bursaries and remuneration from employment to which paragraph 1 does not apply, a student or business trainee within the meaning of paragraph 1 may, for the period of the individual’s education or training, claim exemptions, allowances or deductions from tax that are available to residents of the State the individual is visiting.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 14, as the case may be, shall apply.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 Notwithstanding the provisions of paragraph 1, items of income of a resident of a Contracting State which are not dealt with in the foregoing Articles of the Convention and which arise in the other Contracting State may also be taxed in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 Capital represented by movable property forming part of the business property of a permanent establishment that an enterprise of a Contracting State has in the other Contracting State, or by movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, may be taxed in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 Capital represented by ships and aircraft operated in international traffic and by movable property pertaining to the operation of such ships or aircraft, shall be taxable only in the State in which the place of effective management of the enterprise is situated.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 In the case of Canada, double taxation shall be avoided as follows: (a) subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions – which shall not affect the general principle hereof – and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Algeria on profits, income or gains arising in Algeria shall be deducted from any Canadian tax payable in respect of such profits, income or gains; (b) where, in accordance with any provision of the Convention, income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) subject to the existing provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions – which shall not affect the general principle hereof – and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Algeria on profits, income or gains arising in Algeria shall be deducted from any Canadian tax payable in respect of such profits, income or gains;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) where, in accordance with any provision of the Convention, income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 In the case of Algeria, double taxation shall be avoided as follows: (a) where a resident of Algeria derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in Canada, Algeria shall deduct: (i) from the tax on the income of that resident, an amount equal to the income tax paid in Canada; (ii) from the tax on capital of that resident, an amount equal to the capital tax paid in Canada; (b) such deduction in either case shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Canada.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) where a resident of Algeria derives income or owns capital which, in accordance with the provisions of this Convention, may be taxed in Canada, Algeria shall deduct: (i) from the tax on the income of that resident, an amount equal to the income tax paid in Canada; (ii) from the tax on capital of that resident, an amount equal to the capital tax paid in Canada;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) from the tax on the income of that resident, an amount equal to the income tax paid in Canada;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) from the tax on capital of that resident, an amount equal to the capital tax paid in Canada;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) such deduction in either case shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Canada.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 For the purposes of subparagraph (a) of paragraph 1, tax payable in Algeria by a company that is a resident of Canada in respect of profits attributable to a trade or business carried on by it in Algeria shall include any amount which would have been payable thereon as Algerian tax for any year but for an exemption from, or reduction of, tax granted for that year or any part thereof under the provisions of Decree Law no 93-12 of October 5, 1993, relating to the promotion of investment so far as they were in force on, and have not been modified since, the date of signature of this Convention, or have been modified only in minor respects so as not to affect their general character. The provisions of this paragraph shall apply for the first five years for which the Convention is effective, but the competent authorities of the Contracting States may consult with each other to determine whether this period shall be extended.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 For the purposes of this Article, profits, income or gains of a resident of a Contracting State that may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith that is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 The taxation on a permanent establishment that an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 Nothing in this Article shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities that it grants to its own residents.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith that is other or more burdensome than the taxation and connected requirements to which other similar enterprises that are residents of the first-mentioned State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected.