GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1999 — I-3.54 (g)
(g) the term international traffic means any transport of a ship or aircraft operated by an enterprise which has its place of effective management in a Contracting State, except where the ship or aircraft is operated solely between places in the other Contracting State;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (h)
(h) 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 Algeria, the Minister in charge of Finance or the Minister’s authorized representative;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (ii)
(ii) in the case of Algeria, the Minister in charge of Finance or the Minister’s authorized representative;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) the term tax means Canadian tax or Algerian tax, as the context requires;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (j)
(j) 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.
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.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 As regards the application of the Convention by a Contracting State, any term not defined therein shall, unless the context otherwise requires, have the meaning that it has 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 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.
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 and if the individual has a permanent home available in both Contracting States, the individual shall be deemed to be a resident only of the Contracting State with which the individual’s personal and economic relations are closer (centre of vital interests); (b) if the Contracting 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 Contracting State, the individual shall be deemed to be a resident only of the Contracting State in which the individual has an habitual abode; (c) if the individual has an habitual abode in both Contracting States or in neither of them, the individual shall be deemed to be a resident only of the Contracting State of which the individual is a national; (d) if the Contracting State of which the individual is a resident can not be determined under the preceding criteria, 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 and if the individual has a permanent home available in both Contracting States, the individual shall be deemed to be a resident only of the Contracting 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 Contracting 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 Contracting State, the individual shall be deemed to be a resident only of the Contracting 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 Contracting States or in neither of them, the individual shall be deemed to be a resident only of the Contracting State of which the individual is a national;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (d)
(d) if the Contracting State of which the individual is a resident can not be determined under the preceding criteria, 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, the person shall be deemed not to be a resident of either Contracting States for the purpose of obtaining benefits provided under the Convention.
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 sales outlet; (g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources; (h) a building site or construction or installation project or supervisory activities in connection therewith but only if the site, project or activity continues for a period of more than three months; (i) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel hired by the enterprise for that purpose, but only if activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than three months within any twelve month period.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (g)
(g) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (h)
(h) a building site or construction or installation project or supervisory activities in connection therewith but only if the site, project or activity continues for a period of more than three months;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (i)
(i) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel hired by the enterprise for that purpose, but only if activities of that nature continue (for the same or a connected project) within the country for a period or periods aggregating more than three months within any twelve month period.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 Notwithstanding the preceding provisions of this Article, the term permanent establishment shall be deemed not to include: (a) the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise; (b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display; (c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the enterprise; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the enterprise, any other activity of a preparatory or auxiliary character; (f) the maintenance of a fixed place of business solely for any combination of activities mentioned in subparagraphs (a) to (e) provided that the overall activity of the fixed place of business resulting from this combination is of a preparatory or auxiliary character.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise;
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display;
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 Notwithstanding the provisions of paragraphs 1 and 2, where a person (other than an agent of an independent status to whom paragraph 5 applies) is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise unless the activities of such person are limited to those mentioned in paragraph 3 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.
Income Tax Conventions Implementation Act, 1999 — I-3.54 5
5 An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, or merely because it maintains in that State a stock of goods or merchandise with an agent of an independent status from which deliveries are made by that agent, provided that such persons are acting in the ordinary course of their business.
Income Tax Conventions Implementation Act, 1999 — I-3.54 6
6 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.
Income Tax Conventions Implementation Act, 1999 — I-3.54 2
2 The term immovable property shall have the meaning which it has 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 and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources. Ships and aircraft shall not be regarded as immovable property.
Income Tax Conventions Implementation Act, 1999 — I-3.54 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.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 In the determination of the profits of a permanent establishment, there shall be allowed as deductions expenses which are effectively incurred for the purposes of the permanent establishment including executive and general administrative expenses, whether incurred in the State in which the permanent establishment is situated or elsewhere. However, no such deduction shall be allowed in respect of amounts, if any, paid (otherwise than towards reimbursement of actual expenses) by the permanent establishment to the head office of the enterprise or to any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission, for services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the head office of the enterprise or any of its other offices. Likewise, no account shall be taken, in the determination of the profits of the permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the head office of the enterprise or any of its other offices.
Income Tax Conventions Implementation Act, 1999 — I-3.54
Likewise, no account shall be taken, in the determination of the profits of the permanent establishment, for amounts charged (otherwise than towards reimbursement of actual expenses), by the permanent establishment to the head office of the enterprise or any of its other offices, by way of royalties, fees or other similar payments in return for the use of patents or other rights, or by way of commission for services performed or for management, or, except in the case of a banking enterprise, by way of interest on moneys lent to the head office of the enterprise or any of its other offices.
Income Tax Conventions Implementation Act, 1999 — I-3.54 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.
Income Tax Conventions Implementation Act, 1999 — I-3.54 5
5 Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 Profits from the operation of ships or aircraft in international traffic 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 2
2 Notwithstanding the provisions of paragraph 1 and of Article 7, profits from the operation of a ship or aircraft used principally to transport passengers or property between places in a Contracting State may be taxed in that State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 If the place of effective management of a shipping enterprise is aboard a ship, then it shall be deemed to be situated in the Contracting State in which the home harbour of the ship is situated, or, if there is no such home harbour, in the Contracting State of which the operator of the ship is a resident.
Income Tax Conventions Implementation Act, 1999 — I-3.54 4
4 The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
Income Tax Conventions Implementation Act, 1999 — I-3.54 5
5 For the purposes of this Article, the term operation of ships or aircraft in international traffic by a person, includes: (a) the charter or rental of ships or aircraft, (b) the rental of containers and related equipment, and (c) the alienation of ships, aircraft, containers and related equipment by that person if such charter, rental or alienation is incidental to the operation by that person of ships or aircraft in international traffic.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) the charter or rental of ships or aircraft,
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) the rental of containers and related equipment, and
Income Tax Conventions Implementation Act, 1999 — I-3.54 (c)
(c) the alienation of ships, aircraft, containers and related equipment
Income Tax Conventions Implementation Act, 1999 — I-3.54
by that person if such charter, rental or alienation is incidental to the operation by that person of ships or aircraft in international traffic.
Income Tax Conventions Implementation Act, 1999 — I-3.54 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 that would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, has not so accrued, may be included in the profits of that enterprise and taxed accordingly.
Income Tax Conventions Implementation Act, 1999 — I-3.54
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 that would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, has not so accrued, may be included in the profits of that enterprise and taxed accordingly.
Income Tax Conventions Implementation Act, 1999 — I-3.54 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 to tax in that other State and the profits so included are profits that 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 make an appropriate adjustment to the amount of tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contracting States shall if necessary consult each other.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 A Contracting State shall not change the profits of an enterprise in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its national laws and, in any case, after five years from the end of the year in which the profits that would be subject to such change would have accrued to that enterprise.
Income Tax Conventions Implementation Act, 1999 — I-3.54 1
1 Dividends paid by a company that is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 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 recipient is the beneficial owner of the dividends, the tax so charged shall not exceed 15 per cent of the gross amount of the dividends. The provisions of this paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 The term dividends as used in this Article means income from shares, “jouissance” shares or “jouissance” rights, mining shares, founders’ shares or other rights, not being debt-claims, participating in profits, as well as income from shares or rights 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.
Income Tax Conventions Implementation Act, 1999 — I-3.54 5
5 Where a company that 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 undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
Income Tax Conventions Implementation Act, 1999 — I-3.54 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 recipient is the beneficial owner of the interest, the tax so charged shall not exceed 15 per cent of the gross amount of the interest.
Income Tax Conventions Implementation Act, 1999 — I-3.54 3
3 Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be exempt from tax in that State if: (a) the payer of the interest is the Government of that Contracting State or a political subdivision or local authority thereof; or (b) the interest is paid to the Government of the other Contracting State or a political subdivision or local authority or to any institution or organization (including a financial institution) wholly owned by that Contracting State or subdivision or authority thereof; or (c) the interest is paid to other institutions or organizations (including financial institutions) in respect of a loan made within the framework of an agreement concluded between the Governments of the Contracting States.
Income Tax Conventions Implementation Act, 1999 — I-3.54 (a)
(a) the payer of the interest is the Government of that Contracting State or a political subdivision or local authority thereof; or
Income Tax Conventions Implementation Act, 1999 — I-3.54 (b)
(b) the interest is paid to the Government of the other Contracting State or a political subdivision or local authority or to any institution or organization (including a financial institution) wholly owned by that Contracting State or subdivision or authority thereof; or
Income Tax Conventions Implementation Act, 1999 — I-3.54 (c)
(c) the interest is paid to other institutions or organizations (including financial institutions) in respect of a loan made within the framework of an agreement concluded between the Governments of the Contracting States.
Income Tax Conventions Implementation Act, 1999 — I-3.54 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.
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 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 14, as the case may be, shall apply.