GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Oman Tax Agreement Act, 2004 — C-7.9 a)
a) has, and habitually exercises in that State an authority to conclude contracts in the name of 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; or
Canada–Oman Tax Agreement Act, 2004 — C-7.9 b)
b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which the person delivers goods or merchandise on behalf of the enterprise.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 6
6 An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business. However, when the activities of such an agent are devoted wholly or almost wholly on behalf of that enterprise, and conditions are made or imposed between that enterprise and the agent in their commercial and financial relations which differ from those which would have been made between independent enterprises, the agent will not be considered an agent of an independent status within the meaning of this paragraph.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 7
7 The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 1
1 Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry or aquaculture) situated in the other Contracting State may be taxed in that other Contracting State.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 2
2 For the purposes of this Agreement, the term “immovable property” shall have the meaning that it has at that time under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture or forestry or aquaculture, and 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 shall also be considered as “immovable property”. Ships and aircraft shall not be regarded as immovable property.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 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–Oman Tax Agreement Act, 2004 — C-7.9 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–Oman Tax Agreement Act, 2004 — C-7.9 1
1 The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on or has carried 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–Oman Tax Agreement Act, 2004 — C-7.9 2
2 Subject to the provisions of paragraph 3 of this Article, 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 any other person.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 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 business 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–Oman Tax Agreement Act, 2004 — C-7.9 4
4 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–Oman Tax Agreement Act, 2004 — C-7.9 5
5 For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 6
6 Where profits include items of income which are dealt with separately in other Articles of this Agreement, then the provisions of those Articles shall not be affected by the provisions of this Article.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 1
1 Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that Contracting State.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 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–Oman Tax Agreement Act, 2004 — C-7.9 3
3 For the purposes of this Article, profits derived from the operation of ships or aircraft in international traffic include: a) profits from the rental on 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, 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–Oman Tax Agreement Act, 2004 — C-7.9 a)
a) profits from the rental on a bareboat basis of ships or aircraft, and
Canada–Oman Tax Agreement Act, 2004 — C-7.9 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–Oman Tax Agreement Act, 2004 — C-7.9
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–Oman Tax Agreement Act, 2004 — C-7.9 4
4 For the purposes of this Article, interest on funds directly connected with the operation of ships or aircraft in international traffic shall be regarded as profits derived from the operation of such ships or aircraft, and the provisions of Article 11 shall not apply in relation to such interest.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 5
5 The provisions of paragraphs 1, 2, 3 and 4 shall also apply to profits derived from the participation in a pool, a joint business or in an international operating agency.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 6
6 For the purposes of this Article, the term “operation of ships or aircraft” means the business of transportation by sea or by air of passengers, mail, livestock or goods carried on by the owners, lessees or charterers of ships or aircraft, including the sale of tickets for such transportation on behalf of other enterprises, the incidental lease of ships or aircraft and any other activity directly connected with such transportation.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 7
7 For the purposes of this Article, paragraph 3 of Article 14 and paragraph 3 of Article 16, notwithstanding subparagraph f) of paragraph 1 of Article 3, the term “enterprise of a Contracting State” includes, in the case of the Sultanate of Oman, Gulf Air Company.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 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 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–Oman Tax Agreement Act, 2004 — C-7.9 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–Oman Tax Agreement Act, 2004 — C-7.9 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–Oman Tax Agreement Act, 2004 — C-7.9
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–Oman Tax Agreement Act, 2004 — C-7.9 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 tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those that would have been made between independent enterprises, then that other State shall, if the time limits for making an adjustment provided in the domestic laws of that other State have not expired, make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Agreement and the competent authorities of the Contracting States shall if necessary consult each other.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 3
3 The provisions of paragraph 2 shall not apply in the case of fraud, wilful default or neglect.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 1
1 Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 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) five per cent of the gross amount of the dividends if the beneficial owner is a company which controls directly or indirectly, in the case of Canada, at least ten per cent of the voting power in the company paying the dividends and, in the case of the Sultanate of Oman, at least ten per cent of the capital in the company paying the dividends; b) fifteen per cent of the gross amount of the dividends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 a)
a) five per cent of the gross amount of the dividends if the beneficial owner is a company which controls directly or indirectly, in the case of Canada, at least ten per cent of the voting power in the company paying the dividends and, in the case of the Sultanate of Oman, at least ten per cent of the capital in the company paying the dividends;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 b)
b) fifteen per cent of the gross amount of the dividends in all other cases.
Canada–Oman Tax Agreement Act, 2004 — C-7.9
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 3
3 The term “dividends” as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, and also includes any other income which is subjected to the same taxation treatment as income from shares by the laws of the State of which the company making the distribution is a resident.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 4
4 The provisions of paragraph 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends are paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 15, as the case may be, shall apply.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 5
5 Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company’s undistributed profits to a tax on the company’s undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 6
6 The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the shares or other rights in respect of which the dividend is paid to take advantage of this Article by means of that creation or assignment.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 1
1 Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 2
2 However, such interest may also be taxed in the Contracting State in which it arises and according to the laws of that State, but if the beneficial owner of the interest is a resident of the other Contracting State, the tax so charged shall not exceed ten per cent of the gross amount of the interest.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 3
3 Notwithstanding the provisions of paragraph 2: a) interest arising in a Contracting State and paid to the other Contracting State, or to a political subdivision or a local authority thereof, shall be exempt from tax in the first-mentioned State; b) interest arising in the Sultanate of Oman and paid to a resident of Canada shall be taxable only in Canada if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by Export Development Canada; c) interest arising in Canada and paid to a resident of the Sultanate of Oman shall be taxable only in the Sultanate of Oman if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by Export Credit Guarantee Agency (S.A.O.C.); and d) interest arising in a Contracting State and paid to a resident of the other Contracting State that is operated exclusively to administer or provide benefits under one or more pension, retirement or employee benefits plans shall not be taxable in the first-mentioned State provided that: (i) the resident is the beneficial owner of the interest and is generally exempt from tax in the other State, and (ii) the interest is not derived from carrying on a business or from a related person.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 a)
a) interest arising in a Contracting State and paid to the other Contracting State, or to a political subdivision or a local authority thereof, shall be exempt from tax in the first-mentioned State;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 b)
b) interest arising in the Sultanate of Oman and paid to a resident of Canada shall be taxable only in Canada if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by Export Development Canada;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 c)
c) interest arising in Canada and paid to a resident of the Sultanate of Oman shall be taxable only in the Sultanate of Oman if it is paid in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured by Export Credit Guarantee Agency (S.A.O.C.); and
Canada–Oman Tax Agreement Act, 2004 — C-7.9 d)
d) interest arising in a Contracting State and paid to a resident of the other Contracting State that is operated exclusively to administer or provide benefits under one or more pension, retirement or employee benefits plans shall not be taxable in the first-mentioned State provided that: (i) the resident is the beneficial owner of the interest and is generally exempt from tax in the other State, and (ii) the interest is not derived from carrying on a business or from a related person.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 (i)
(i) the resident is the beneficial owner of the interest and is generally exempt from tax in the other State, and
Canada–Oman Tax Agreement Act, 2004 — C-7.9 (ii)
(ii) the interest is not derived from carrying on a business or from a related person.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 4
4 The term “interest” as used in this Article means income from debt-claims of every kind, whether or not secured by mortgage, and in particular, income from government securities and income from bonds or debentures, including premiums and prizes attaching to such securities, bonds or debentures, as well as income which is subjected to the same taxation treatment as income from money lent by the laws of the State in which the income arises. However, the term “interest” does not include income dealt with in Article 10.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 5
5 The provisions of paragraph 2 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State, in which the interest arises, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest is paid is effectively connected with such permanent establishment or fixed base. In such case, the provisions of Article 7 or Article 15, as the case may be, shall apply.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 6
6 Interest shall be deemed to arise in a Contracting State when the payer is 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 Contracting State in which the permanent establishment or fixed base is situated.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 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 which 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 of interest. 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 Agreement.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 8
8 The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the debt claim in respect of which the interest is paid to take advantage of this Article by means of that creation or assignment.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 1
1 Royalties arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 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 beneficial owner of the royalties is a resident of the other Contracting State, the tax so charged shall not exceed ten per cent of the gross amount of the royalties.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 3
3 Notwithstanding the provisions of paragraph 2, a) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or other artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of production for use in connection with television broadcasting), and b) royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experience (but not including any such royalty 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.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 a)
a) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or other artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of production for use in connection with television broadcasting), and
Canada–Oman Tax Agreement Act, 2004 — C-7.9 b)
b) royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experience (but not including any such royalty provided in connection with a rental or franchise agreement),
Canada–Oman Tax Agreement Act, 2004 — C-7.9
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.