GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (i)
(i) as a deduction from the tax on the income of that resident, an amount equal to the income tax paid in Canada,
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (ii)
(ii) as a deduction from the tax on the capital of that resident, an amount equal to the capital tax paid in Canada, such deduction in either case shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Canada;
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation
such deduction in either case shall not, however, exceed that part of the income tax or capital tax, as computed before the deduction is given, which is attributable, as the case may be, to the income or the capital which may be taxed in Canada;
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (b)
(b) in the case of Canada: (i) subject to the existing provisions of the law 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 hereof — and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Romania on profits, income or gains arising in Romania shall be deducted from any Canadian tax payable in respect of such profits, income or gains, (ii) where, in accordance with any provision of the Convention, income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (i)
(i) subject to the existing provisions of the law 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 hereof — and unless a greater deduction or relief is provided under the laws of Canada, tax payable in Romania on profits, income or gains arising in Romania shall be deducted from any Canadian tax payable in respect of such profits, income or gains,
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (ii)
(ii) where, in accordance with any provision of the Convention, income derived or capital owned by a resident of Canada is exempt from tax in Canada, Canada may nevertheless, in calculating the amount of tax on other income or capital, take into account the exempted income or capital.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 2
2 For the purposes of this Article, profits, income or gains of a resident of a Contracting State that may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 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.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 2
2 The taxation on a permanent establishment that 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.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 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 that it grants to its own residents.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 4
4 Except where the provisions of paragraph 1 of Article 9, paragraph 7 of Article 11, or paragraph 6 of Article 12 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. Similarly, any debts of an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purpose of determining the taxable capital of such enterprise, be deductible under the same conditions as if they had been contracted to a resident of the first-mentioned State.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 5
5 The provisions of paragraph 4 shall not affect the operation of any provision of the taxation laws of a Contracting State: (a) relating to the deductibility of interest and which is in force on the date of signature of this Convention (including any subsequent modification of such provisions that does not change the general nature thereof); or (b) adopted after such date by a Contracting State and which is designed to ensure that a person who is not a resident of that State does not enjoy, under the laws of that State, a tax treatment that is more favourable than that enjoyed by residents of that State.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (a)
(a) relating to the deductibility of interest and which is in force on the date of signature of this Convention (including any subsequent modification of such provisions that does not change the general nature thereof); or
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (b)
(b) adopted after such date by a Contracting State and which is designed to ensure that a person who is not a resident of that State does not enjoy, under the laws of that State, a tax treatment that is more favourable than that enjoyed by residents of that State.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 6
6 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 that is more burdensome than the taxation and connected requirements to which other similar enterprises that 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.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 7
7 The provisions of this Article shall apply only to taxes which are covered by this Convention.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 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 said application must be submitted within two years from the first notification of the action resulting in taxation not in accordance with the provisions of the Convention.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 2
2 The competent authority 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 not in accordance with the Convention.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 3
3 A Contracting State shall not, after the expiry of the time limits provided in its domestic laws and, in any case, after five years from the end of the taxable period to which the income concerned was attributed, increase the tax base of a resident of either of the Contracting States by including therein items of income that have also been charged to tax in the other Contracting State. This paragraph shall not apply in the case of fraud, wilful default or neglect.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 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 the Convention.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 5
5 The competent authorities of the Contracting States may consult together for the elimination of double taxation in cases not provided for in the Convention and may communicate with each other directly for the purpose of applying the Convention.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 1
1 The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State, and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement in respect of, or the determination of appeals in relation to taxes in that State. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 2
2 In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would disclose any business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (a)
(a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (b)
(b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (c)
(c) to supply information which would disclose any business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 3
3 If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall endeavour to obtain the information to which the request relates in the same way as if its own taxation were involved, even though the other State does not, at that time, need such information. If specifically requested by the competent authority of a Contracting State, the competent authority of the other Contracting State shall endeavour to provide information under this Article in the form requested, such as copies of unaltered original documents, to the same extent such documents can be obtained under the laws and administrative practices of that other State with respect to its own taxes.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation
Nothing in this Convention shall affect the fiscal privileges of members of diplomatic missions or consular posts under the general rules of international law or under the provisions of special agreements.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 1
1 The provisions of this Convention shall not be construed to restrict in any manner any exemption, allowance, credit or other deduction accorded by the laws of a Contracting State in the determination of the tax imposed by that State.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 2
2 Nothing in the Convention shall be construed as preventing the application of the provisions of the domestic law of each Contracting State concerning the taxation of income of persons in respect to their participation in a partnership, trust, or non-resident company or concerning fiscal evasion.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 3
3 The Convention shall not apply to any company, trust or other entity 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 other entity 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 other entity, as the case may be, were beneficially owned by one or more individuals who were residents of that State.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 4
4 For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of the convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 4 of Article 25 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 5
5 Where under any provision of the Convention any income is relieved from tax in a Contracting State and, under the law in force in the other Contracting State a person, in respect of that income, is subject to tax by reference to the amount thereof that is remitted to or received in that other Contracting State and not by reference to the full amount thereof, then the relief to be allowed under the Convention in the first-mentioned Contracting State shall apply only to so much of the income as is taxed in the other Contracting State.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 1
1 This Convention shall enter into force on the thirtieth day following the later of the notifications through which the Contracting States shall notify to each other that the domestic requirements for the entry into force of the Convention have been complied with.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 2
2 The provisions of the Convention shall have effect: (a) in the case of Romania: (i) in respect of taxes withheld at the source to the income paid on or after the first day of January in the calendar year next following the year in which the Convention enters into force, and (ii) in respect of other taxes on income and on capital paid on or after the first day of January in the calendar year next following the year in which the Convention enters into force; and (b) in the case of Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January in the calendar year following that in which the Convention enters into force, and (ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year following that in which the Convention enters into force.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (a)
(a) in the case of Romania: (i) in respect of taxes withheld at the source to the income paid on or after the first day of January in the calendar year next following the year in which the Convention enters into force, and (ii) in respect of other taxes on income and on capital paid on or after the first day of January in the calendar year next following the year in which the Convention enters into force; and
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (i)
(i) in respect of taxes withheld at the source to the income paid on or after the first day of January in the calendar year next following the year in which the Convention enters into force, and
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (ii)
(ii) in respect of other taxes on income and on capital paid on or after the first day of January in the calendar year next following the year in which the Convention enters into force; and
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (b)
(b) in the case of Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January in the calendar year following that in which the Convention enters into force, and (ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year following that in which the Convention enters into force.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (i)
(i) in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January in the calendar year following that in which the Convention enters into force, and
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — (ii)
(ii) in respect of other Canadian tax, for taxation years beginning on or after the first day of January in the calendar year following that in which the Convention enters into force.
Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation — 3
3 The provisions of the Convention Between The Government of Canada and The Government of the Socialist Republic of Romania for the Avoidance of Double Taxation With respect to Taxes on Income and Capital signed at Ottawa on the 20th of November 1978, shall cease to have effect with respect to taxes to which this Convention applies in accordance with the provisions of paragraph 2 of this Article.