GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Israel Tax Convention Act, 2016 — C-6.42 (b)
(b) at any time thereafter becomes a resident of the other Contracting State;
Canada–Israel Tax Convention Act, 2016 — C-6.42
the other Contracting State may tax gains in respect of the property only to the extent that such gains had not accrued while the individual was a resident of the first-mentioned State. However, this provision shall not apply to property, any gain from which the other Contracting State could have taxed in accordance with the provisions of paragraphs 1 to 4 of this Article if the individual had realized the gain before becoming a resident of that other Contracting State. The competent authorities shall endeavour to resolve by mutual agreement any issue which may arise from the application of this paragraph and of the domestic laws of the Contracting States in situations where a person ceases to be a resident of a Contracting State and by reason thereof is treated for the purposes of taxation in that State as having alienated a property and is taxed in that State accordingly.
Canada–Israel Tax Convention Act, 2016 — C-6.42 7
7 A resident of a Contracting State shall not be entitled to any benefits provided under this Article in respect of any gain if one of the main purposes of any person concerned with the alienation giving rise to the gain, or with the establishment, acquisition or maintenance of the person that is the beneficial owner of the gain, is for that resident to obtain the benefits of this Article.
Canada–Israel Tax Convention Act, 2016 — C-6.42 1
1 Subject to the provisions of Articles 15 (Directors’ Fees), 17 (Pensions and Annuities), and 18 (Government Service), salaries, wages and other similar remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
Canada–Israel Tax Convention Act, 2016 — C-6.42 2
2 Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the fiscal year concerned; and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and (c) the remuneration is not borne by a permanent establishment which the employer has in the other State.
Canada–Israel Tax Convention Act, 2016 — C-6.42 (a)
(a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve-month period commencing or ending in the fiscal year concerned; and
Canada–Israel Tax Convention Act, 2016 — C-6.42 (b)
(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State; and
Canada–Israel Tax Convention Act, 2016 — C-6.42 (c)
(c) the remuneration is not borne by a permanent establishment which the employer has in the other State.
Canada–Israel Tax Convention Act, 2016 — C-6.42 3
3 Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State.
Canada–Israel Tax Convention Act, 2016 — C-6.42
Directors’ fees and other similar payments derived by a resident of a Contracting State in that resident’s capacity as a member of the board of directors of a company which is a resident of the other Contracting State may be taxed in that other State.
Canada–Israel Tax Convention Act, 2016 — C-6.42 1
1 Notwithstanding the provisions of Articles 7 (Business Profits) and 14 (Income from Employment), income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other State.
Canada–Israel Tax Convention Act, 2016 — C-6.42 2
2 Where income in respect of personal activities exercised by an entertainer or a sportsperson in that individual’s capacity as such accrues not to the entertainer or sportsperson personally but to another person, that income may, notwithstanding the provisions of Articles 7 (Business Profits) and 14 (Income from Employment), be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Canada–Israel Tax Convention Act, 2016 — C-6.42 3
3 The provisions of paragraph 2 shall not apply if it is established that neither the entertainer or the sportsperson nor persons related to them participate directly or indirectly in the profits of the person referred to in that paragraph.
Canada–Israel Tax Convention Act, 2016 — C-6.42 4
4 The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by a resident of the other Contracting State in the context of a visit in the first-mentioned State of a non-profit organization of the other State, if the visit is wholly or mainly supported by public funds of one or both of the Contracting States or political subdivisions or local authorities thereof.
Canada–Israel Tax Convention Act, 2016 — C-6.42 1
1 Pensions and annuities arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Canada–Israel Tax Convention Act, 2016 — C-6.42 2
2 Pensions arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise and according to the laws of that State. However, in the case of periodic pension payments, the tax so charged shall not exceed the lesser of: (a) 15 per cent of the gross amount of the payment; and (b) the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by the individual in the year, if the individual were resident in the Contracting State in which the payment arises.
Canada–Israel Tax Convention Act, 2016 — C-6.42 (a)
(a) 15 per cent of the gross amount of the payment; and
Canada–Israel Tax Convention Act, 2016 — C-6.42 (b)
(b) the amount of tax that the recipient of the payment would otherwise be required to pay for the year on the total amount of the periodic pension payments received by the individual in the year, if the individual were resident in the Contracting State in which the payment arises.
Canada–Israel Tax Convention Act, 2016 — C-6.42 3
3 Annuities arising in a Contracting State and paid to a resident of the other Contracting State may also be taxed in the State in which they arise and according to the law of that State, but the tax so charged shall not exceed 15 per cent of the portion of those annuities that is subject to tax in that State. However, this limitation does not apply to lump-sum payments arising on the surrender, cancellation, redemption, sale or other alienation of an annuity, or to payments of any kind under an annuity contract the cost of which was deductible, in whole or in part, in computing the income of any person who acquired the contract.
Canada–Israel Tax Convention Act, 2016 — C-6.42 4
4 Notwithstanding anything in this Convention: (a) war pensions and allowances (including pensions and allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of a war) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in that other State to the extent that they would be exempt from tax if received by a resident of the first-mentioned State; (b) alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax in that other Contracting State in respect of that alimony and other similar payments shall be taxable only in that other State, but the amount taxable in that other State shall not exceed the amount that would be taxable in the first-mentioned State if the recipient were a resident thereof; and (c) benefits under the social security laws in a Contracting State, the contributions in respect of which (other than employer contributions or the equivalent thereto in the context of self-employment) are not deductible for the purposes of taxation in that State, paid to a resident of the other Contracting State shall be exempt from tax in that other State if they would be exempt from tax if received by a resident of the first-mentioned State.
Canada–Israel Tax Convention Act, 2016 — C-6.42 (a)
(a) war pensions and allowances (including pensions and allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of a war) arising in a Contracting State and paid to a resident of the other Contracting State shall be exempt from tax in that other State to the extent that they would be exempt from tax if received by a resident of the first-mentioned State;
Canada–Israel Tax Convention Act, 2016 — C-6.42 (b)
(b) alimony and other similar payments arising in a Contracting State and paid to a resident of the other Contracting State who is subject to tax in that other Contracting State in respect of that alimony and other similar payments shall be taxable only in that other State, but the amount taxable in that other State shall not exceed the amount that would be taxable in the first-mentioned State if the recipient were a resident thereof; and
Canada–Israel Tax Convention Act, 2016 — C-6.42 (c)
(c) benefits under the social security laws in a Contracting State, the contributions in respect of which (other than employer contributions or the equivalent thereto in the context of self-employment) are not deductible for the purposes of taxation in that State, paid to a resident of the other Contracting State shall be exempt from tax in that other State if they would be exempt from tax if received by a resident of the first-mentioned State.
Canada–Israel Tax Convention Act, 2016 — C-6.42 5
5 For the purposes of the Article, the term “ pension ” includes benefits under the social security laws of a Contracting State.
Canada–Israel Tax Convention Act, 2016 — C-6.42 1 (a)
1 (a) Salaries, wages and other similar remuneration, other than a pension, paid by a Contracting State or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. (b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services.
Canada–Israel Tax Convention Act, 2016 — C-6.42 (b)
(b) However, such salaries, wages and other similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State who: (i) is a national of that State; or (ii) did not become a resident of that State solely for the purpose of rendering the services.
Canada–Israel Tax Convention Act, 2016 — C-6.42 (ii)
(ii) did not become a resident of that State solely for the purpose of rendering the services.
Canada–Israel Tax Convention Act, 2016 — C-6.42 2
2 The provisions of Articles 14 (Income from Employment), 15 (Directors’ Fees), 16 (Entertainers and Sportspersons) and 17 (Pensions and Annuities) shall apply to salaries, wages, and other similar remuneration in respect of services rendered in connection with a business carried on by a Contracting State or a political subdivision or a local authority thereof.
Canada–Israel Tax Convention Act, 2016 — C-6.42
Payments which a student or business apprentice who is or was immediately before visiting a Contracting State a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of that individual’s education or training receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Canada–Israel Tax Convention Act, 2016 — C-6.42 1
1 Subject to the provisions of paragraph 2, items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Convention shall be taxable only in that State.
Canada–Israel Tax Convention Act, 2016 — C-6.42 2
2 However, if such income is derived by a resident of a Contracting State from sources in the other Contracting State, such income may also be taxed in the State in which it arises and according to the law of that State. Where such income is income from a trust, other than a trust to which contributions were deductible, the tax so charged shall, if the income is taxable in the Contracting State in which the beneficial owner is a resident, not exceed 15 per cent of the gross amount of the income.
Canada–Israel Tax Convention Act, 2016 — C-6.42 1
1 In the case of Canada, double taxation shall be avoided as follows: (a) subject to the existing provisions of the laws of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle of those provisions — and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Israel on profits, income or gains arising in Israel shall be deducted from any Canadian tax payable in respect of such profits, income or gains; (b) subject to the existing provisions of the laws of Canada regarding the allowance as a credit against Canadian tax of tax payable in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — where a company which is a resident of Israel pays a dividend to a company which is a resident of Canada and which controls directly or indirectly at least 10 per cent of the voting power in the first-mentioned company, the credit shall take into account the tax payable in Israel by that first-mentioned company in respect of the profits out of which such dividend is paid; and (c) where, in accordance with any provision of this Convention, income derived by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income, take into account the exempted income.
Canada–Israel Tax Convention Act, 2016 — C-6.42 (a)
(a) subject to the existing provisions of the laws of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle of those provisions — and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Israel on profits, income or gains arising in Israel shall be deducted from any Canadian tax payable in respect of such profits, income or gains;
Canada–Israel Tax Convention Act, 2016 — C-6.42 (b)
(b) subject to the existing provisions of the laws of Canada regarding the allowance as a credit against Canadian tax of tax payable in a territory outside Canada and to any subsequent modification of those provisions — which shall not affect the general principle hereof — where a company which is a resident of Israel pays a dividend to a company which is a resident of Canada and which controls directly or indirectly at least 10 per cent of the voting power in the first-mentioned company, the credit shall take into account the tax payable in Israel by that first-mentioned company in respect of the profits out of which such dividend is paid; and
Canada–Israel Tax Convention Act, 2016 — C-6.42 (c)
(c) where, in accordance with any provision of this Convention, income derived by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income, take into account the exempted income.
Canada–Israel Tax Convention Act, 2016 — C-6.42 2
2 In the case of Israel double taxation shall be avoided as follows: (a) where a resident of Israel derives income which, in accordance with the provisions of this Convention, may be taxed in Canada, Israel shall (subject to the laws of Israel regarding the allowance of a credit of foreign taxes, which shall not affect the general principle contained in this paragraph) allow as a deduction from the tax on the income of that resident, an amount equal to the tax paid in Canada; (b) subject to the existing provisions of the laws of Israel regarding the allowance as a credit against Israeli tax of tax payable in a territory outside Israel and to any subsequent modification of those provisions — which shall not affect the general principle hereof — where a company which is a resident of Canada pays a dividend to a company which is a resident of Israel and which controls directly or indirectly at least 25 per cent of the means of control in the first-mentioned company, the credit shall take into account the tax payable in Canada by that first-mentioned company in respect of the profits out of which such dividend is paid; and (c) such deductions shall not, however, exceed that part of the income tax as computed before the deduction is given, which is attributable to the income which may be taxed in Canada.
Canada–Israel Tax Convention Act, 2016 — C-6.42 (a)
(a) where a resident of Israel derives income which, in accordance with the provisions of this Convention, may be taxed in Canada, Israel shall (subject to the laws of Israel regarding the allowance of a credit of foreign taxes, which shall not affect the general principle contained in this paragraph) allow as a deduction from the tax on the income of that resident, an amount equal to the tax paid in Canada;
Canada–Israel Tax Convention Act, 2016 — C-6.42 (b)
(b) subject to the existing provisions of the laws of Israel regarding the allowance as a credit against Israeli tax of tax payable in a territory outside Israel and to any subsequent modification of those provisions — which shall not affect the general principle hereof — where a company which is a resident of Canada pays a dividend to a company which is a resident of Israel and which controls directly or indirectly at least 25 per cent of the means of control in the first-mentioned company, the credit shall take into account the tax payable in Canada by that first-mentioned company in respect of the profits out of which such dividend is paid; and
Canada–Israel Tax Convention Act, 2016 — C-6.42 (c)
(c) such deductions shall not, however, exceed that part of the income tax as computed before the deduction is given, which is attributable to the income which may be taxed in Canada.
Canada–Israel Tax Convention Act, 2016 — C-6.42 3
3 For the purposes of this Article, profits, income or gains of a resident of a Contracting State which may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State.
Canada–Israel Tax Convention Act, 2016 — C-6.42 1
1 Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith that is more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected.
Canada–Israel Tax Convention Act, 2016 — C-6.42 2
2 The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.
Canada–Israel Tax Convention Act, 2016 — C-6.42 3
3 Nothing in this Article shall be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
Canada–Israel Tax Convention Act, 2016 — C-6.42 4
4 Except where the provisions of paragraph 1 of Article 9 (Associated Enterprises), paragraph 9 of Article 11 (Interest) or paragraph 7 of Article 12 (Royalties) apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.
Canada–Israel Tax Convention Act, 2016 — C-6.42 5
5 Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is more burdensome than the taxation and connected requirements to which other similar enterprises which are residents of the first-mentioned State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected.
Canada–Israel Tax Convention Act, 2016 — C-6.42 6
6 The provisions of this Article shall apply to the taxes referred to in Article 2 (Taxes Covered) of this Convention.
Canada–Israel Tax Convention Act, 2016 — C-6.42 1
1 Where a person considers that the actions of one or both of the Contracting States result or will result for that person in taxation not in accordance with the provisions of this Convention, that person may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of which that person is a resident an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the application must be submitted within three years from the first notification of the action resulting in taxation not in accordance with the provisions of this Convention.
Canada–Israel Tax Convention Act, 2016 — C-6.42 2
2 The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with this Convention. Any agreement reached shall be implemented notwithstanding any time limits in the domestic law of the Contracting States.
Canada–Israel Tax Convention Act, 2016 — C-6.42 3
3 A Contracting State shall not, after the expiry of the time limits provided in its domestic laws and, in any case, after eight years from the end of the taxable period in which the income concerned has accrued, increase the tax base of a resident of either of the Contracting States, where the amount of such increase has also been charged to tax in the other Contracting State in the hands of that resident. The preceding sentence shall not apply in case of fraud or wilful default.
Canada–Israel Tax Convention Act, 2016 — C-6.42 4
4 The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of this Convention. They may also consult together for the elimination of double taxation in cases not provided for in this Convention.