GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8 142.0141
Consultation — selection of members to roster 142.0141 If the Minister of the Environment consults the Federal Minister respecting the selection of any member of the Regulator to a roster under subparagraph 50(1)(b.1)(i) of the Impact Assessment Act , the Federal Minister shall consult with the Provincial Minister and the Chairperson of the Regulator.
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8 142.0142
Consultation — selection of persons to roster 142.0142 If the Minister of the Environment consults the Federal Minister and the Regulator respecting the selection of any person to a roster under subparagraph 50(1)(b.1)(ii) of the Impact Assessment Act , the Regulator shall consult with the Federal Minister and the Provincial Minister.
Canada–Nova Scotia Offshore Petroleum Resources Accord Implementation and Offshore Renewable Energy Management Act — C-7.8 142.0143
Consultation with Provincial Minister — referral to Governor in Council 142.0143 If the Minister of the Environment consults the Federal Minister under subsection 61(1) of the Impact Assessment Act with respect to the referral to the Governor in Council of an impact assessment report for a designated project, the Federal Minister shall consult the Provincial Minister.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 1
Short title 1 This Act may be cited as the Canada–Oman Tax Agreement Act, 2004 .
Canada–Oman Tax Agreement Act, 2004 — C-7.9 2
Definition of Agreement 2 In this Act, Agreement means the Agreement between the Government of Canada and the Government of the Sultanate of Oman set out in Schedule 1, as amended by the Protocol set out in Schedule 2.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 3
Agreement approved 3 The Agreement is approved and has the force of law in Canada during the period that the Agreement, by its terms, is in force.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 4
Inconsistent laws — general rule 4 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Agreement and the provisions of any other law, the provisions of this Act and the Agreement prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Agreement and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 5
Regulations 5 The Minister of National Revenue may make any regulations that are necessary for carrying out the Agreement or for giving effect to any of its provisions.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 6
Notification 6 The Minister of Finance shall cause a notice of the day on which the Agreement enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination.
Canada–Oman Tax Agreement Act, 2004 — C-7.9
The Government of Canada and the Government of the Sultanate of Oman, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows:
Canada–Oman Tax Agreement Act, 2004 — C-7.9
This Agreement shall apply to persons who are residents of one or both of the Contracting States.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 1
1 This Agreement shall apply to taxes on income and on capital imposed on behalf of a Contracting State irrespective of the manner in which they are levied.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 2
2 There shall be regarded as taxes on income and on capital all taxes imposed on total income, on total capital, or on elements of income or of capital, including taxes on gains from the alienation of movable or immovable property, as well as taxes on capital appreciation.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 3
3 The existing taxes to which the Agreement shall apply are, in particular: a) in the case of the Sultanate of Oman: (i) the company income tax imposed under Royal Decree No. 47/1981 as amended; and (ii) the profit tax on establishments imposed under Royal Decree No. 77/1989 as amended; (hereinafter referred to as “Omani tax”); b) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”).
Canada–Oman Tax Agreement Act, 2004 — C-7.9 a)
a) in the case of the Sultanate of Oman: (i) the company income tax imposed under Royal Decree No. 47/1981 as amended; and (ii) the profit tax on establishments imposed under Royal Decree No. 77/1989 as amended;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 (i)
(i) the company income tax imposed under Royal Decree No. 47/1981 as amended; and
Canada–Oman Tax Agreement Act, 2004 — C-7.9 (ii)
(ii) the profit tax on establishments imposed under Royal Decree No. 77/1989 as amended;
Canada–Oman Tax Agreement Act, 2004 — C-7.9
(hereinafter referred to as “Omani tax”);
Canada–Oman Tax Agreement Act, 2004 — C-7.9 b)
b) in the case of Canada, the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”).
Canada–Oman Tax Agreement Act, 2004 — C-7.9 4
4 The Agreement shall apply also to any identical or substantially similar income taxes, and to capital tax that are imposed after the date of signature of the Agreement 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 that have been made in their respective taxation laws within a reasonable period of time after such changes.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 1
1 For the purposes of this Agreement, unless the context otherwise requires: a) the term “Sultanate of Oman” means the territory of the Sultanate of Oman and the islands belonging thereto, including the territorial waters and any area outside the territorial waters over which the Sultanate of Oman may, in accordance with international law and the laws of the Sultanate of Oman, exercise sovereign rights with respect to the exploration and exploitation of the natural resources of the seabed and the subsoil and the superjacent waters; b) the term “Canada”, used in geographical sense, means the territory of Canada, including (i) any area beyond the territorial sea of Canada that, in accordance with international law and the laws of Canada, is an area in respect of which Canada may exercise rights with respect to the seabed and subsoil and their natural resources, and (ii) the sea and airspace above every area referred to in clause (i); c) the terms “a Contracting State” and “the other Contracting State” mean the Sultanate of Oman or Canada as the context requires; d) the term “person” includes an individual, a company, a trust, a body of persons, and in the case of the Sultanate of Oman, an establishment owned or exploited by an individual that is treated as a taxable entity under its laws; e) the term “company” means any body corporate or any entity that 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 “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State; 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 a legal person, a partnership or an association as the case may be from the laws in force in a Contracting State; i) the term “competent authority” means: (i) in the case of the Sultanate of Oman, the Minister of National Economy and Supervisor of the Ministry of Finance or the Minister’s authorised representative; and (ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorised representative; and j) the term “tax” means Omani tax or Canadian tax, as the context requires.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 a)
a) the term “Sultanate of Oman” means the territory of the Sultanate of Oman and the islands belonging thereto, including the territorial waters and any area outside the territorial waters over which the Sultanate of Oman may, in accordance with international law and the laws of the Sultanate of Oman, exercise sovereign rights with respect to the exploration and exploitation of the natural resources of the seabed and the subsoil and the superjacent waters;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 b)
b) the term “Canada”, used in geographical sense, means the territory of Canada, including (i) any area beyond the territorial sea of Canada that, in accordance with international law and the laws of Canada, is an area in respect of which Canada may exercise rights with respect to the seabed and subsoil and their natural resources, and (ii) the sea and airspace above every area referred to in clause (i);
Canada–Oman Tax Agreement Act, 2004 — C-7.9 (i)
(i) any area beyond the territorial sea of Canada that, in accordance with international law and the laws of Canada, is an area in respect of which Canada may exercise rights with respect to the seabed and subsoil and their natural resources, and
Canada–Oman Tax Agreement Act, 2004 — C-7.9 (ii)
(ii) the sea and airspace above every area referred to in clause (i);
Canada–Oman Tax Agreement Act, 2004 — C-7.9 c)
c) the terms “a Contracting State” and “the other Contracting State” mean the Sultanate of Oman or Canada as the context requires;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 d)
d) the term “person” includes an individual, a company, a trust, a body of persons, and in the case of the Sultanate of Oman, an establishment owned or exploited by an individual that is treated as a taxable entity under its laws;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 e)
e) the term “company” means any body corporate or any entity that is treated as a body corporate for tax purposes;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 f)
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;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 g)
g) the term “international traffic” means any transport by a ship or aircraft operated by an enterprise of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 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 a legal person, a partnership or an association as the case may be from the laws in force in a Contracting State;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 (i)
(i) any individual possessing the nationality of a Contracting State;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 (ii)
(ii) any legal person, partnership or association deriving its status as a legal person, a partnership or an association as the case may be from the laws in force in a Contracting State;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 i)
i) the term “competent authority” means: (i) in the case of the Sultanate of Oman, the Minister of National Economy and Supervisor of the Ministry of Finance or the Minister’s authorised representative; and (ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorised representative; and
Canada–Oman Tax Agreement Act, 2004 — C-7.9 (i)
(i) in the case of the Sultanate of Oman, the Minister of National Economy and Supervisor of the Ministry of Finance or the Minister’s authorised representative; and
Canada–Oman Tax Agreement Act, 2004 — C-7.9 (ii)
(ii) in the case of Canada, the Minister of National Revenue or the Minister’s authorised representative; and
Canada–Oman Tax Agreement Act, 2004 — C-7.9 j)
j) the term “tax” means Omani tax or Canadian tax, as the context requires.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 2
2 As regards the application of the Agreement 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 Agreement applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 1
1 For the purposes of this Agreement 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, place of registration or any other criterion of a similar nature.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 2
2 For the purposes of paragraph 1, in the case of the Sultanate of Oman, the term “resident of a Contracting State” shall include any individual who has a substantial presence, permanent home or habitual abode in the Sultanate of Oman and the individual’s personal and economic relations are closer to the Sultanate of Oman than to any other State.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 3
3 For the purposes of paragraph 1, the term “resident of a Contracting State” shall include: a) that State or a political subdivision or a local authority thereof; b) any corporation, Central Bank, fund, authority, foundation, commission, agency or other entity established under the laws of that Contracting State and that is wholly-owned and controlled by that State or a political subdivision or local authority thereof or by any entity referred to in this subparagraph or by any combination thereof.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 a)
a) that State or a political subdivision or a local authority thereof;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 b)
b) any corporation, Central Bank, fund, authority, foundation, commission, agency or other entity established under the laws of that Contracting State and that is wholly-owned and controlled by that State or a political subdivision or local authority thereof or by any entity referred to in this subparagraph or by any combination thereof.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 4
4 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 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 is situated 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 residential status of the individual cannot be determined by reason of subparagraphs a) to c) in that sequence, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 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 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);
Canada–Oman Tax Agreement Act, 2004 — C-7.9 b)
b) if the State in which the individual’s centre of vital interests is situated 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;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 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
Canada–Oman Tax Agreement Act, 2004 — C-7.9 d)
d) if the residential status of the individual cannot be determined by reason of subparagraphs a) to c) in that sequence, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 5
5 Where by reason of the provisions of paragraph 1 a company is a resident of both Contracting States, then its status shall be determined as follows: a) it shall be deemed to be a resident only of the State of which it is a national; or b) if it is a national of neither of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 a)
a) it shall be deemed to be a resident only of the State of which it is a national; or
Canada–Oman Tax Agreement Act, 2004 — C-7.9 b)
b) if it is a national of neither of the States, it shall be deemed to be a resident only of the State in which its place of effective management is situated.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 6
6 Where by reason of the provisions of paragraph 1 a person other than an individual or a company is 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 Agreement to such person.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 1
1 For the purposes of this Agreement, the term “permanent establishment” means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 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; and f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 f)
f) a mine, an oil or gas well, a quarry or any other place relating to the exploration for or the exploitation of natural resources.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 3
3 The term “permanent establishment” also encompasses: a) a building site or a construction or assembly or installation project or supervisory activities in connection therewith, but only if such site, project or activities continue for a period of more than six months; b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than six months within any twelve-month period.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 a)
a) a building site or a construction or assembly or installation project or supervisory activities in connection therewith, but only if such site, project or activities continue for a period of more than six months;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 b)
b) the furnishing of services, including consultancy services, by an enterprise through employees or other personnel engaged by the enterprise for such purpose, but only if activities of that nature continue (for the same or a connected project) within a Contracting State for a period or periods aggregating more than six months within any twelve-month period.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 4
4 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.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 a)
a) the use of facilities solely for the purpose of storage or display of goods or merchandise belonging to the enterprise;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 b)
b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage or display;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 c)
c) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of processing by another enterprise;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 d)
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;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 e)
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;
Canada–Oman Tax Agreement Act, 2004 — C-7.9 f)
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.
Canada–Oman Tax Agreement Act, 2004 — C-7.9 5
5 Notwithstanding the provisions of paragraphs 1 and 2, where a person (other than an agent of an independent status to whom paragraph 6 applies) is acting in a Contracting State on behalf of an enterprise of the other Contracting State, that enterprise shall be deemed to have a permanent establishment in the first-mentioned State in respect of any activities which that person undertakes for the enterprise, if such a person: a) has, and habitually exercises in that State an authority to conclude contracts in the name of the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph; or b) has no such authority, but habitually maintains in the first-mentioned State a stock of goods or merchandise from which the person delivers goods or merchandise on behalf of the enterprise.