GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 This Agreement shall not apply to international organizations, to organs or officials thereof and to persons who are members of a diplomatic mission, consular post or permanent mission of a third State or group of States, being present in a Contracting State and who are not liable in either Contracting State to the same obligations in relation to tax on their total income as are residents thereof.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 The provisions of this Agreement shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded: (a) by the laws of a Contracting State in the determination of the tax imposed by that State; or (b) by any other agreement entered into by a Contracting State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) by the laws of a Contracting State in the determination of the tax imposed by that State; or
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) by any other agreement entered into by a Contracting State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 Nothing in this Agreement shall be construed as preventing Canada from imposing a tax on amounts included in the income of a resident of Canada with respect to a partnership, trust, or controlled foreign affiliate, in which he has an interest.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 This Agreement shall not apply to any company, trust or partnership that is a resident of a Contracting State and is beneficially owned or controlled directly or indirectly by one or more persons who are not residents of that State, if the amount of the tax imposed on the income or capital of the company, trust or partnership by that State is substantially lower than the amount that would be imposed by that State if all of the shares of the capital stock of the company or all of the interests in the trust or partnership, as the case may be, were beneficially owned by one or more individuals who were residents of that State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 With respect to paragraph 3 of Article XXII of the General Agreement on Trade in Services (GATS), the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure relating to a tax to which any provision of this Agreement applies falls within the scope of this Agreement may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
Each of the Contracting States shall take all measures necessary to give this Agreement the force of law within its jurisdiction and each shall notify the other of the completion of such measures. This Agreement shall enter into force on the date on which the later notification is made and shall thereupon have effect: (a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of the second month next following the date on which this Agreement enters into force; and (b) in respect of other taxes for taxation years beginning on or after the first day of the second month next following the date on which this Agreement enters into force.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of the second month next following the date on which this Agreement enters into force; and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) in respect of other taxes for taxation years beginning on or after the first day of the second month next following the date on which this Agreement enters into force.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
This Agreement shall continue in effect indefinitely but either Contracting State may, on or before June 30 of any calendar year after the year of the exchange of instruments of ratification, give to the other Contracting State a notice of termination in writing through diplomatic channels; in such event, this Agreement shall cease to have effect: (a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January of the next following calendar year; and (b) in respect of other taxes for taxation years beginning on or after the first day of January of the next following calendar year;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January of the next following calendar year; and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) in respect of other taxes for taxation years beginning on or after the first day of January of the next following calendar year;
Income Tax Conventions Implementation Act, 1999 — I-3.54
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Agreement.
Income Tax Conventions Implementation Act, 1999 — I-3.54
DONE in duplicate at Ottawa, this 4 th day of June 1998, in the English, French and Russian languages, each version being equally authentic.
Income Tax Conventions Implementation Act, 1999 — I-3.54
At the moment of signing the Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, this day concluded between the Government of Canada and the Government of the Kyrgyz Republic, the undersigned have agreed that the following provisions shall form an integral part of the Agreement.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 With reference to Article 7, paragraph 3. It is understood that nothing contained therein shall require a Contracting State to allow the deduction of any expenditure which, by reason of its nature, is not generally allowed as a deduction under the taxation law of that State.
Income Tax Conventions Implementation Act, 1999 — I-3.54
It is understood that nothing contained therein shall require a Contracting State to allow the deduction of any expenditure which, by reason of its nature, is not generally allowed as a deduction under the taxation law of that State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 With reference to Article 8. Notwithstanding the provisions of paragraph 1 of that Article and of Article 7, profits derived by an enterprise of Kyrgyzstan from a voyage of a ship or aircraft where the principal purpose of the voyage is to transport passengers or property between places in Canada may be taxed in Canada.
Income Tax Conventions Implementation Act, 1999 — I-3.54
Notwithstanding the provisions of paragraph 1 of that Article and of Article 7, profits derived by an enterprise of Kyrgyzstan from a voyage of a ship or aircraft where the principal purpose of the voyage is to transport passengers or property between places in Canada may be taxed in Canada.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 Nothing in the Agreement shall be construed as preventing Canada from imposing on the earnings of a company attributable to a permanent establishment in Canada, a tax in addition to the tax which would be chargeable on the earnings of a company which is a resident of Canada, provided that any additional tax so imposed shall not exceed 15 per cent of the amount of such earnings which have not been subjected to such additional tax in previous taxation years. For the purpose of this provision, the term earnings means the profits, including any gains, attributable to a permanent establishment in Canada in a year and previous years after deducting therefrom all taxes, other than the additional tax referred to herein, imposed on such profits by Canada.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 In the event that pursuant to an Agreement or Convention concluded after the date of signature of this Agreement, Kyrgyzstan agrees to a rate of tax on inter-company dividends or on interest that is lower than 15 per cent, then such lower rate (but not in any event a rate below 5 per cent in the case of inter-company dividends or 10 per cent in the case of interest) shall apply for the purpose of paragraph 2 of Article 10 and paragraph 3 of this Protocol with respect to dividends received by a company that is the beneficial owner of the dividends and that controls directly or indirectly at least 10 per cent of the voting power in the company paying the dividends or that holds at least 25 per cent of the capital of the company paying the dividends, or of paragraph 2 of Article 11 with respect to interest, as the case may be.
Income Tax Conventions Implementation Act, 1999 — I-3.54
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Protocol.
Income Tax Conventions Implementation Act, 1999 — I-3.54
The Government of Canada and the Government of the Republic of Lebanon, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:
Income Tax Conventions Implementation Act, 1999 — I-3.54
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 This Convention shall apply to taxes on income imposed on behalf of each Contracting State, irrespective of the manner in which they are levied.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 There shall be regarded as taxes on income all taxes imposed on total income or on elements of income, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 The existing taxes to which this Convention shall apply are in particular: (a) in the case of Canada: the income taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”); (b) in the case of Lebanon: (i) the tax on the profits of industrial, commercial and non-commercial professions; (ii) the tax on salaries, wages and pensions; (iii) the tax on income derived from movable capital; (iv) the tax on income from built property; (hereinafter referred to as “Lebanese tax”).
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) in the case of Canada: the income taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”);
Income Tax Conventions Implementation Act, 1999 — I-3.54
the income taxes imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”);
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) in the case of Lebanon: (i) the tax on the profits of industrial, commercial and non-commercial professions; (ii) the tax on salaries, wages and pensions; (iii) the tax on income derived from movable capital; (iv) the tax on income from built property; (hereinafter referred to as “Lebanese tax”).
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) the tax on the profits of industrial, commercial and non-commercial professions;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) the tax on salaries, wages and pensions;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (iii)
(iii) the tax on income derived from movable capital;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (iv)
(iv) the tax on income from built property;
Income Tax Conventions Implementation Act, 1999 — I-3.54
(hereinafter referred to as “Lebanese tax”).
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 The Convention shall apply also to any identical or substantially similar taxes which are imposed after the date of signature of the Convention in addition to, or in place of, the existing taxes. The competent authorities of the Contracting States shall notify each other of any significant changes which have been made in their respective taxation laws.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 For the purposes of this Convention, unless the context otherwise requires: (a) the term Canada , used in a geographical sense, means the territory of Canada, including: (i) any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (ii) the sea and airspace above every area referred to in clause (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein; (b) the term Lebanon means the territory of the Lebanese Republic including its territorial sea as well as the exclusive economic zone over which Lebanon exercises sovereignty, sovereign rights and jurisdiction in accordance with its internal law and with international law, concerning the exploration and the exploitation of the natural, biological, and mineral resources existing in the sea waters, seabed and subsoil of these waters; (c) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Lebanon; (d) the term person includes an individual, a trust, a company, a partnership and any other body of persons; (e) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; (f) the terms enterprise of a Contracting State and enterprise of the other Contracting State mean respectively an enterprise carried on by a resident of a Contracting State and an enterprise carried on by a resident of the other Contracting State; (g) the term competent authority means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative; (ii) in the case of Lebanon, the Minister of Finance or the Minister’s authorized representative; (h) the term national means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; and (i) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State except when the transport is effected solely between places in the other Contracting State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) the term Canada , used in a geographical sense, means the territory of Canada, including: (i) any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (ii) the sea and airspace above every area referred to in clause (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) any area beyond the territorial sea of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) the sea and airspace above every area referred to in clause (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) the term Lebanon means the territory of the Lebanese Republic including its territorial sea as well as the exclusive economic zone over which Lebanon exercises sovereignty, sovereign rights and jurisdiction in accordance with its internal law and with international law, concerning the exploration and the exploitation of the natural, biological, and mineral resources existing in the sea waters, seabed and subsoil of these waters;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (c)
(c) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or Lebanon;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (d)
(d) the term person includes an individual, a trust, a company, a partnership and any other body of persons;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (e)
(e) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (g)
(g) the term competent authority means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative; (ii) in the case of Lebanon, the Minister of Finance or the Minister’s authorized representative;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) in the case of Lebanon, the Minister of Finance or the Minister’s authorized representative;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (h)
(h) the term national means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) any individual possessing the nationality of a Contracting State;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) any legal person, partnership or association deriving its status as such from the laws in force in a Contracting State; and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) the term international traffic means any transport by a ship or aircraft operated by an enterprise of a Contracting State except when the transport is effected solely between places in the other Contracting State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 For the purposes of this Convention, the term resident of a Contracting State means: (a) any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management or any other criterion of a similar nature; this term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State; and (b) the Government of that State or a political subdivision or local authority thereof or any agency or instrumentality of any such government, subdivision or authority.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management or any other criterion of a similar nature; this term, however, does not include any person who is liable to tax in that State in respect only of income from sources in that State; and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) the Government of that State or a political subdivision or local authority thereof or any agency or instrumentality of any such government, subdivision or authority.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individual’s status shall be determined as follows: (a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available; if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the State in which the individual’s centre of vital interests cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode; (c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; and (d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available; if the individual has a permanent home available in both States, the individual shall be deemed to be a resident only of the State with which the individual’s personal and economic relations are closer (centre of vital interests);
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) if the State in which the individual’s centre of vital interests cannot be determined, or if there is not a permanent home available to the individual in either State, the individual shall be deemed to be a resident only of the State in which the individual has an habitual abode;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (c)
(c) if the individual has an habitual abode in both States or in neither of them, the individual shall be deemed to be a resident only of the State of which the individual is a national; and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (d)
(d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question and to determine the mode of application of the Convention to such person. In the absence of such agreement, such person shall not be entitled to claim any relief or exemption from tax provided by the Convention.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 For the purposes of this Convention, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
Income Tax Conventions Implementation Act, 1999 — I-3.54 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; (f) a farm or a plantation; and (g) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (g)
(g) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources.