GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 5
5 The exemption provided under subparagraph (b) of paragraph 3 of Article 12 shall not apply where the enterprise benefiting from the royalties has, in a State which is not a Contracting State, a permanent establishment to which the royalties are attributable and where the royalties are subject, in the State of residence of the enterprise and in the State where the permanent establishment is situated, to a tax the total of which is less than 60 per cent of the tax that would be imposed in the State of residence of the enterprise if the royalties were attributable to the enterprise and not to the permanent establishment. The provisions of this paragraph shall not apply: (a) if the royalties are derived in connection with or incidental to the active conduct of a trade or business carried on in the State which is not a Contracting State; or (b) when Belgium is the State of residence of the enterprise, to royalties taxed by Canada according to section 91 of the Income Tax Act , as it may be amended without changing the general principle hereof.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
(a) if the royalties are derived in connection with or incidental to the active conduct of a trade or business carried on in the State which is not a Contracting State; or
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (b)
(b) when Belgium is the State of residence of the enterprise, to royalties taxed by Canada according to section 91 of the Income Tax Act , as it may be amended without changing the general principle hereof.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 6
6 Notwithstanding the provisions of paragraphs 2 and 3 of Article 11 and of paragraphs 2 and 3 of Article 12, interest and royalties (other than royalties to which paragraph 5 applies) arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in the first-mentioned State at a rate not exceeding 15 per cent of the gross amount of the interest and 10 per cent of the gross amount of the royalties, where: (a) such interest or royalties are received by a company and one or more persons not resident in that other Contracting State hold directly or indirectly, through one or more companies or otherwise, at least 50 per cent of the capital of such company and, directly or indirectly, exercise the management of, or control such company; and (b) such interest or royalties are not subject to tax in the other State under the ordinary rules of its tax law.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
(a) such interest or royalties are received by a company and one or more persons not resident in that other Contracting State hold directly or indirectly, through one or more companies or otherwise, at least 50 per cent of the capital of such company and, directly or indirectly, exercise the management of, or control such company; and
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (b)
(b) such interest or royalties are not subject to tax in the other State under the ordinary rules of its tax law.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 This Convention shall be ratified and the instruments of ratification shall be exchanged at Brussels as soon as possible.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 The Convention shall enter into force on the fifteenth day after the date of the exchange of the instruments of ratification and its provisions shall have effect: (a) in Belgium: (i) with respect to taxes due at source on income credited or payable on or after January 1 of the year in which the instruments of ratification have been exchanged; (ii) with respect to other taxes for taxable periods ending on or after December 31 of the year in which the instruments of ratification have been exchanged; (b) in Canada: (i) with respect to taxes withheld at the source on amounts paid or credited to non-residents on or after January 1 of the year in which the instruments of ratification have been exchanged; (ii) with respect to other taxes for taxation years beginning on or after January 1 of the year in which the instruments of ratification have been exchanged.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
(a) in Belgium: (i) with respect to taxes due at source on income credited or payable on or after January 1 of the year in which the instruments of ratification have been exchanged; (ii) with respect to other taxes for taxable periods ending on or after December 31 of the year in which the instruments of ratification have been exchanged;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (i)
(i) with respect to taxes due at source on income credited or payable on or after January 1 of the year in which the instruments of ratification have been exchanged;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (ii)
(ii) with respect to other taxes for taxable periods ending on or after December 31 of the year in which the instruments of ratification have been exchanged;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (b)
(b) in Canada: (i) with respect to taxes withheld at the source on amounts paid or credited to non-residents on or after January 1 of the year in which the instruments of ratification have been exchanged; (ii) with respect to other taxes for taxation years beginning on or after January 1 of the year in which the instruments of ratification have been exchanged.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (i)
(i) with respect to taxes withheld at the source on amounts paid or credited to non-residents on or after January 1 of the year in which the instruments of ratification have been exchanged;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (ii)
(ii) with respect to other taxes for taxation years beginning on or after January 1 of the year in which the instruments of ratification have been exchanged.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 3
3 The provisions of the Convention between Canada and Belgium for the avoidance of double taxation and the settlement of other matters with respect to taxes on income signed at Ottawa, on May 29, 1975, shall cease to be effective in relation to any Canadian or Belgian tax for which this Convention has effect in accordance with paragraph 2.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
This Convention shall remain in force until terminated by a Contracting State but either Contracting State may terminate the Convention, through diplomatic channels, by giving to the other Contracting State, written notice of termination not later than June 30 of any calendar year from the fifth year following that in which the instruments of ratification have been exchanged. In the event of termination before July 1 of such year, the Convention shall cease to have effect: (a) in Belgium: (i) with respect to taxes due at source on income credited or payable after December 31 of the year in which the notice of termination is given; (ii) with respect to other taxes for taxable periods ending on or after December 31 of the year next following the year in which the notice of termination is given; (b) in Canada: (i) with respect to taxes withheld at the source on amounts paid or credited to non-residents after December 31 of the year in which the notice of termination is given; (ii) with respect to other taxes for taxation years beginning on or after January 1 of the year next following the year in which the notice of termination is given.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
(a) in Belgium: (i) with respect to taxes due at source on income credited or payable after December 31 of the year in which the notice of termination is given; (ii) with respect to other taxes for taxable periods ending on or after December 31 of the year next following the year in which the notice of termination is given;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (i)
(i) with respect to taxes due at source on income credited or payable after December 31 of the year in which the notice of termination is given;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (ii)
(ii) with respect to other taxes for taxable periods ending on or after December 31 of the year next following the year in which the notice of termination is given;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (b)
(b) in Canada: (i) with respect to taxes withheld at the source on amounts paid or credited to non-residents after December 31 of the year in which the notice of termination is given; (ii) with respect to other taxes for taxation years beginning on or after January 1 of the year next following the year in which the notice of termination is given.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (i)
(i) with respect to taxes withheld at the source on amounts paid or credited to non-residents after December 31 of the year in which the notice of termination is given;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (ii)
(ii) with respect to other taxes for taxation years beginning on or after January 1 of the year next following the year in which the notice of termination is given.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3
IN WITNESS WHEREOF the undersigned, being duly authorized thereto by their respective Governments, have signed this Convention.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3
DONE in duplicate at Ottawa, this 23 rd day of May, 2002, in the English, French and Dutch languages, the three texts being equally authentic. FOR THE GOVERNMENT OF CANADA: Pierre S. Pettigrew FOR THE GOVERNMENT OF THE KINGDOM OF BELGIUM: Luc Carbonez
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3
FOR THE GOVERNMENT OF CANADA: Pierre S. Pettigrew
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3
FOR THE GOVERNMENT OF THE KINGDOM OF BELGIUM: Luc Carbonez
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3
At the moment of signing the Convention between Canada and Belgium for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, the undersigned have agreed that the following provisions shall form an integral part of the Convention.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 With reference to paragraph 1 of Article 4. It is understood that: (a) for purposes of the application of the Convention to: (i) income taxes, the term “liable to tax” refers to liability to taxes on income and not to taxes on capital; (ii) capital taxes, the term “liable to tax” refers to liability to taxes on capital and not to taxes on income; (b) the term resident of a Contracting State also includes: (i) a company or other organization constituted and operated exclusively to administer or provide benefits under one or more funds or plans established to provide pension, retirement or other employee benefits that is generally exempt from tax in a Contracting State and that is a resident of that State according to the laws of that State; (ii) a company or other organization that is operated exclusively for religious, charitable, scientific, educational, or public purposes and that is generally exempt from tax in a Contracting State and that is a resident of that State according to the laws of that State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
It is understood that: (a) for purposes of the application of the Convention to: (i) income taxes, the term “liable to tax” refers to liability to taxes on income and not to taxes on capital; (ii) capital taxes, the term “liable to tax” refers to liability to taxes on capital and not to taxes on income; (b) the term resident of a Contracting State also includes: (i) a company or other organization constituted and operated exclusively to administer or provide benefits under one or more funds or plans established to provide pension, retirement or other employee benefits that is generally exempt from tax in a Contracting State and that is a resident of that State according to the laws of that State; (ii) a company or other organization that is operated exclusively for religious, charitable, scientific, educational, or public purposes and that is generally exempt from tax in a Contracting State and that is a resident of that State according to the laws of that State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
(a) for purposes of the application of the Convention to: (i) income taxes, the term “liable to tax” refers to liability to taxes on income and not to taxes on capital; (ii) capital taxes, the term “liable to tax” refers to liability to taxes on capital and not to taxes on income;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (i)
(i) income taxes, the term “liable to tax” refers to liability to taxes on income and not to taxes on capital;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (ii)
(ii) capital taxes, the term “liable to tax” refers to liability to taxes on capital and not to taxes on income;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (b)
(b) the term resident of a Contracting State also includes: (i) a company or other organization constituted and operated exclusively to administer or provide benefits under one or more funds or plans established to provide pension, retirement or other employee benefits that is generally exempt from tax in a Contracting State and that is a resident of that State according to the laws of that State; (ii) a company or other organization that is operated exclusively for religious, charitable, scientific, educational, or public purposes and that is generally exempt from tax in a Contracting State and that is a resident of that State according to the laws of that State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (i)
(i) a company or other organization constituted and operated exclusively to administer or provide benefits under one or more funds or plans established to provide pension, retirement or other employee benefits that is generally exempt from tax in a Contracting State and that is a resident of that State according to the laws of that State;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (ii)
(ii) a company or other organization that is operated exclusively for religious, charitable, scientific, educational, or public purposes and that is generally exempt from tax in a Contracting State and that is a resident of that State according to the laws of that State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 With reference to paragraph 6 of Article 10. The provisions of this paragraph shall also apply with respect to earnings derived from the alienation of immovable property in Canada by a company carrying on a trade in immovable property, whether or not it has a permanent establishment in Canada, but only insofar as these earnings may be taxed in Canada under the provisions of Article 6 or paragraph 1 of Article 13.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3
The provisions of this paragraph shall also apply with respect to earnings derived from the alienation of immovable property in Canada by a company carrying on a trade in immovable property, whether or not it has a permanent establishment in Canada, but only insofar as these earnings may be taxed in Canada under the provisions of Article 6 or paragraph 1 of Article 13.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 3
3 With reference to subparagraph (a) of paragraph 3 of Article 11. It is understood that the exemption provided for under that subparagraph shall not apply to interest paid with respect to indebtedness that was created or acquired essentially with a view to take advantage of that provision and not for bona fide commercial purposes.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3
It is understood that the exemption provided for under that subparagraph shall not apply to interest paid with respect to indebtedness that was created or acquired essentially with a view to take advantage of that provision and not for bona fide commercial purposes.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 4
4 With reference to paragraph 4 of Article 12. It is understood that payments constituting consideration for technical assistance or technical services shall not be considered to be payments for information concerning industrial, commercial or scientific experience, but shall be taxable in accordance with the provisions of Article 7 or Article 14, as the case may be.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3
It is understood that payments constituting consideration for technical assistance or technical services shall not be considered to be payments for information concerning industrial, commercial or scientific experience, but shall be taxable in accordance with the provisions of Article 7 or Article 14, as the case may be.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 5
5 With reference to paragraph 2 of Article 16. The provisions of this paragraph shall also apply, in the case of Belgium, to remuneration received by a resident of Canada in respect of that resident’s personal activity as a partner of a company, other than a company with share capital, which is a resident of Belgium.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3
The provisions of this paragraph shall also apply, in the case of Belgium, to remuneration received by a resident of Canada in respect of that resident’s personal activity as a partner of a company, other than a company with share capital, which is a resident of Belgium.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 6
6 With reference to paragraph 6 of Article 27. The provisions of paragraph 6 of Article 27 shall not apply if, (a) the participation in the capital of the company receiving the interest or the royalties was made for bona fide commercial or financial reasons, and (b) at the end of the taxation year or the taxable period concerned, the paid-up capital and the taxed retained earnings of the company receiving the interest or the royalties do not exceed 33 per cent of its debt.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
The provisions of paragraph 6 of Article 27 shall not apply if, (a) the participation in the capital of the company receiving the interest or the royalties was made for bona fide commercial or financial reasons, and (b) at the end of the taxation year or the taxable period concerned, the paid-up capital and the taxed retained earnings of the company receiving the interest or the royalties do not exceed 33 per cent of its debt.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
(a) the participation in the capital of the company receiving the interest or the royalties was made for bona fide commercial or financial reasons, and
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (b)
(b) at the end of the taxation year or the taxable period concerned, the paid-up capital and the taxed retained earnings of the company receiving the interest or the royalties do not exceed 33 per cent of its debt.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3
IN WITNESS WHEREOF the undersigned, being duly authorized thereto by their respective Governments, have signed this Protocol.
Canada Border Services Agency Act — C-1.4
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Canada Border Services Agency Act — C-1.4 1
Short title 1 This Act may be cited as the Canada Border Services Agency Act .
Canada Border Services Agency Act — C-1.4 2
Definitions 2 The following definitions apply in this Act. Agency means the Canada Border Services Agency established under subsection 3 (1). ( Agence ) Minister means the Minister of Public Safety and Emergency Preparedness. ( ministre ) President means the President of the Agency appointed under subsection 7 (1). ( président ) program legislation means any other Act of Parliament or any instrument made under it, or any part of such an Act or instrument, (a) that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to administer and enforce, including the Excise Act , the Special Import Measures Act , the Customs Act , the Customs Tariff , the Immigration and Refugee Protection Act , the Excise Act, 2001 and the Select Luxury Items Tax Act ; (b) that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to enforce, including the Agriculture and Agri-Food Administrative Monetary Penalties Act , the Feeds Act , the Fertilizers Act , the Health of Animals Act , the Plant Protection Act , the Safe Food for Canadians Act and the Seeds Act ; (c) under which the Minister or another minister authorizes the Agency, the President or an employee of the Agency to administer a program or carry out an activity; or (d) under which duties or taxes collected and paid pursuant to the Customs Act are imposed. ( législation frontalière ) 2005, c. 38, ss. 2, 145 2012, c. 24, s. 107 2022, c. 10, s. 167
Canada Border Services Agency Act — C-1.4
Agency means the Canada Border Services Agency established under subsection 3 (1). ( Agence )
Canada Border Services Agency Act — C-1.4
Minister means the Minister of Public Safety and Emergency Preparedness. ( ministre )
Canada Border Services Agency Act — C-1.4
President means the President of the Agency appointed under subsection 7 (1). ( président )
Canada Border Services Agency Act — C-1.4 (a)
program legislation means any other Act of Parliament or any instrument made under it, or any part of such an Act or instrument, (a) that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to administer and enforce, including the Excise Act , the Special Import Measures Act , the Customs Act , the Customs Tariff , the Immigration and Refugee Protection Act , the Excise Act, 2001 and the Select Luxury Items Tax Act ; (b) that the Governor in Council or Parliament authorizes the Minister, the Agency, the President or an employee of the Agency to enforce, including the Agriculture and Agri-Food Administrative Monetary Penalties Act , the Feeds Act , the Fertilizers Act , the Health of Animals Act , the Plant Protection Act , the Safe Food for Canadians Act and the Seeds Act ; (c) under which the Minister or another minister authorizes the Agency, the President or an employee of the Agency to administer a program or carry out an activity; or (d) under which duties or taxes collected and paid pursuant to the Customs Act are imposed. ( législation frontalière )
Canada Border Services Agency Act — C-1.4 3
Agency established 3 (1) The Canada Border Services Agency is established as a body corporate. Agent of Her Majesty (2) The Agency is for all purposes an agent of Her Majesty in right of Canada.
Canada Border Services Agency Act — C-1.4 4
Head office 4 The head office of the Agency is to be in the National Capital Region described in the schedule to the National Capital Act .