GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) The case: (i) Is a case that: (A) Involves the application of one or more Articles that the competent authorities have agreed in an exchange of notes shall be the subject of arbitration; and (B) Is not a particular case that the competent authorities agree, before the date on which arbitration proceedings would otherwise have begun, is not suitable for determination by arbitration; or (ii) Is a particular case that the competent authorities agree is suitable for determination by arbitration; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (i)
(i) Is a case that: (A) Involves the application of one or more Articles that the competent authorities have agreed in an exchange of notes shall be the subject of arbitration; and (B) Is not a particular case that the competent authorities agree, before the date on which arbitration proceedings would otherwise have begun, is not suitable for determination by arbitration; or
Canada–United States Tax Convention Act, 1984 — C-10.7 (A)
(A) Involves the application of one or more Articles that the competent authorities have agreed in an exchange of notes shall be the subject of arbitration; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (B)
(B) Is not a particular case that the competent authorities agree, before the date on which arbitration proceedings would otherwise have begun, is not suitable for determination by arbitration; or
Canada–United States Tax Convention Act, 1984 — C-10.7 (ii)
(ii) Is a particular case that the competent authorities agree is suitable for determination by arbitration; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (c)
(c) All concerned persons agree according to the provisions of subparagraph 7(d).
Canada–United States Tax Convention Act, 1984 — C-10.7 7
7 For the purposes of paragraph 6 and this paragraph, the following rules and definitions shall apply: (a) The term concerned person means the presenter of a case to a competent authority for consideration under this Article and all other persons, if any, whose tax liability to either Contracting State may be directly affected by a mutual agreement arising from that consideration; (b) The “commencement date” for a case is the earliest date on which the information necessary to undertake substantive consideration for a mutual agreement has been received by both competent authorities; (c) Arbitration proceedings in a case shall begin on the later of: (i) Two years after the commencement date of that case, unless both competent authorities have previously agreed to a different date, and (ii) The earliest date upon which the agreement required by subparagraph (d) has been received by both competent authorities; (d) The concerned person(s), and their authorized representatives or agents, must agree prior to the beginning of arbitration proceedings not to disclose to any other person any information received during the course of the arbitration proceeding from either Contracting State or the arbitration board, other than the determination of such board; (e) Unless a concerned person does not accept the determination of an arbitration board, the determination shall constitute a resolution by mutual agreement under this Article and shall be binding on both Contracting States with respect to that case; and (f) For purposes of an arbitration proceeding under paragraph 6 and this paragraph, the members of the arbitration board and their staffs shall be considered “persons or authorities” to whom information may be disclosed under Article XXVII (Exchange of Information) of this Convention.
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) The term concerned person means the presenter of a case to a competent authority for consideration under this Article and all other persons, if any, whose tax liability to either Contracting State may be directly affected by a mutual agreement arising from that consideration;
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) The “commencement date” for a case is the earliest date on which the information necessary to undertake substantive consideration for a mutual agreement has been received by both competent authorities;
Canada–United States Tax Convention Act, 1984 — C-10.7 (c)
(c) Arbitration proceedings in a case shall begin on the later of: (i) Two years after the commencement date of that case, unless both competent authorities have previously agreed to a different date, and (ii) The earliest date upon which the agreement required by subparagraph (d) has been received by both competent authorities;
Canada–United States Tax Convention Act, 1984 — C-10.7 (i)
(i) Two years after the commencement date of that case, unless both competent authorities have previously agreed to a different date, and
Canada–United States Tax Convention Act, 1984 — C-10.7 (ii)
(ii) The earliest date upon which the agreement required by subparagraph (d) has been received by both competent authorities;
Canada–United States Tax Convention Act, 1984 — C-10.7 (d)
(d) The concerned person(s), and their authorized representatives or agents, must agree prior to the beginning of arbitration proceedings not to disclose to any other person any information received during the course of the arbitration proceeding from either Contracting State or the arbitration board, other than the determination of such board;
Canada–United States Tax Convention Act, 1984 — C-10.7 (e)
(e) Unless a concerned person does not accept the determination of an arbitration board, the determination shall constitute a resolution by mutual agreement under this Article and shall be binding on both Contracting States with respect to that case; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (f)
(f) For purposes of an arbitration proceeding under paragraph 6 and this paragraph, the members of the arbitration board and their staffs shall be considered “persons or authorities” to whom information may be disclosed under Article XXVII (Exchange of Information) of this Convention.
Canada–United States Tax Convention Act, 1984 — C-10.7 1
1 Subparagraph 8(a) of Article XXVI A (Assistance in Collection) of the Convention shall be deleted and replaced by the following: (a) Where the taxpayer is an individual, the revenue claim relates either to a taxable period in which the taxpayer was a citizen of the requested State or, if the taxpayer became a citizen of the requested State at any time before November 9, 1995 and is such a citizen at the time the applicant State applies for collection of the claim, to a taxable period that ended before November 9, 1995; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) Where the taxpayer is an individual, the revenue claim relates either to a taxable period in which the taxpayer was a citizen of the requested State or, if the taxpayer became a citizen of the requested State at any time before November 9, 1995 and is such a citizen at the time the applicant State applies for collection of the claim, to a taxable period that ended before November 9, 1995; and
Canada–United States Tax Convention Act, 1984 — C-10.7 2
2 Paragraph 9 of Article XXVI A (Assistance in Collection) of the Convention shall be deleted and replaced by the following: 9 Notwithstanding the provisions of Article II (Taxes Covered), the provisions of this Article shall apply to all categories of taxes collected, and to contributions to social security and employment insurance premiums levied, by or on behalf of the Government of a Contracting State.
Canada–United States Tax Convention Act, 1984 — C-10.7 9
9 Notwithstanding the provisions of Article II (Taxes Covered), the provisions of this Article shall apply to all categories of taxes collected, and to contributions to social security and employment insurance premiums levied, by or on behalf of the Government of a Contracting State.
Canada–United States Tax Convention Act, 1984 — C-10.7 ARTICLE XXVII
form of depositions of witnesses and authenticated copies of unedited original documents (including books, papers, statements, records, accounts, and writings). 7 The requested State shall allow representatives of the requesting State to enter the requested State to interview individuals and examine books and records with the consent of the persons subject to examination.
Canada–United States Tax Convention Act, 1984 — C-10.7 1
1 The competent authorities of the Contracting States shall exchange such information as may be relevant for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes to which this Convention applies insofar as the taxation thereunder is not contrary to this Convention. The exchange of information is not restricted by Article I (Personal Scope). Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the taxation laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the administration and enforcement in respect of, or the determination of appeals in relation to the taxes to which this Convention applies or, notwithstanding paragraph 4, in relation to taxes imposed by a political subdivision or local authority of a Contracting State that are substantially similar to the taxes covered by this Convention under Article II (Taxes Covered). 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. The competent authorities may release to an arbitration board established pursuant to paragraph 6 of Article XXVI (Mutual Agreement Procedure) such information as is necessary for carrying out the arbitration procedure; the members of the arbitration board shall be subject to the limitations on disclosure described in this Article.
Canada–United States Tax Convention Act, 1984 — C-10.7 2
2 If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use its information gathering measures to obtain the requested information, even though that other State may not need such information for its own tax purposes. The obligation contained in the preceding sentence is subject to the limitations of paragraph 3 but in no case shall such limitations be construed to permit a Contracting State to decline to supply information because it has no domestic interest in such information.
Canada–United States Tax Convention Act, 1984 — C-10.7 3
3 In no case shall the provisions of paragraph 1 and 2 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 State 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 State or of the other Contracting State; or (c) To supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy ( ordre public ).
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) To carry out administrative measures at variance with the laws and administrative practice of that State or of the other Contracting State;
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) To supply information which is not obtainable under the laws or in the normal course of the administration of that State or of the other Contracting State; or
Canada–United States Tax Convention Act, 1984 — C-10.7 (c)
(c) To supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information the disclosure of which would be contrary to public policy ( ordre public ).
Canada–United States Tax Convention Act, 1984 — C-10.7 4
4 For the purposes of this Article, this Convention shall apply, notwithstanding the provisions of Article II (Taxes Covered): (a) To all taxes imposed by a Contracting State; and (b) To other taxes to which any other provision of this Convention applies, but only to the extent that the information may be relevant for the purposes of the application of that provision.
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) To other taxes to which any other provision of this Convention applies, but only to the extent that the information may be relevant for the purposes of the application of that provision.
Canada–United States Tax Convention Act, 1984 — C-10.7 5
5 In no case shall the provisions of paragraph 3 be construed to permit a Contracting State to decline to supply information because the information is held by a bank, other financial institution, nominee or person acting in an agency or a fiduciary capacity or because it relates to ownership interests in a person.
Canada–United States Tax Convention Act, 1984 — C-10.7 6
6 If specifically requested by the competent authority of a Contracting State, the competent authority of the other Contracting State shall provide information under this Article in the form of depositions of witnesses and authenticated copies of unedited original documents (including books, papers, statements, records, accounts, and writings).
Canada–United States Tax Convention Act, 1984 — C-10.7 7
7 The requested State shall allow representatives of the requesting State to enter the requested State to interview individuals and examine books and records with the consent of the persons subject to examination.
Canada–United States Tax Convention Act, 1984 — C-10.7 1
1 Paragraph 2 of Article XXIX (Miscellaneous Rules) of the Convention shall be deleted and replaced by the following: 2. (a) Except to the extent provided in paragraph 3, this Convention shall not affect the taxation by a Contracting State of its residents (as determined under Article IV (Residence)) and, in the case of the United States, its citizens and companies electing to be treated as domestic corporations. (b) Notwithstanding the other provisions of this Convention, a former citizen or former long-term resident of the United States, may, for the period of ten years following the loss of such status, be taxed in accordance with the laws of the United States with respect to income from sources within the United States (including income deemed under the domestic law of the United States to arise from such sources).
Canada–United States Tax Convention Act, 1984 — C-10.7 2. (a)
2. (a) Except to the extent provided in paragraph 3, this Convention shall not affect the taxation by a Contracting State of its residents (as determined under Article IV (Residence)) and, in the case of the United States, its citizens and companies electing to be treated as domestic corporations. (b) Notwithstanding the other provisions of this Convention, a former citizen or former long-term resident of the United States, may, for the period of ten years following the loss of such status, be taxed in accordance with the laws of the United States with respect to income from sources within the United States (including income deemed under the domestic law of the United States to arise from such sources).
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) Notwithstanding the other provisions of this Convention, a former citizen or former long-term resident of the United States, may, for the period of ten years following the loss of such status, be taxed in accordance with the laws of the United States with respect to income from sources within the United States (including income deemed under the domestic law of the United States to arise from such sources).
Canada–United States Tax Convention Act, 1984 — C-10.7 2
2 Subparagraph 3(a) of Article XXIX (Miscellaneous Rules) shall be deleted and replaced by the following: (a) Under paragraphs 3 and 4 of Article IX (Related Persons), paragraphs 6 and 7 of Article XIII (Gains), paragraphs 1, 3, 4, 5, 6(b), 7, 8, 10 and 13 of Article XVIII (Pensions and Annuities), paragraph 5 of Article XXIX (Miscellaneous Rules), paragraphs 1, 5, and 6 of Article XXIX B (Taxes Imposed by Reason of Death), paragraphs 2, 3, 4, and 7 of Article XXIX B (Taxes Imposed by Reason of Death) as applied to estates of persons other than former citizens referred to in paragraph 2 of this Article, paragraphs 3 and 5 of Article XXX (Entry into Force), and Articles XIX (Government Service), XXI (Exempt Organizations), XXIV (Elimination of Double Taxation), XXV (Non-Discrimination) and XXVI (Mutual Agreement Procedure);
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) Under paragraphs 3 and 4 of Article IX (Related Persons), paragraphs 6 and 7 of Article XIII (Gains), paragraphs 1, 3, 4, 5, 6(b), 7, 8, 10 and 13 of Article XVIII (Pensions and Annuities), paragraph 5 of Article XXIX (Miscellaneous Rules), paragraphs 1, 5, and 6 of Article XXIX B (Taxes Imposed by Reason of Death), paragraphs 2, 3, 4, and 7 of Article XXIX B (Taxes Imposed by Reason of Death) as applied to estates of persons other than former citizens referred to in paragraph 2 of this Article, paragraphs 3 and 5 of Article XXX (Entry into Force), and Articles XIX (Government Service), XXI (Exempt Organizations), XXIV (Elimination of Double Taxation), XXV (Non-Discrimination) and XXVI (Mutual Agreement Procedure);
Canada–United States Tax Convention Act, 1984 — C-10.7 ARTICLE XXIX A
of the company; and (f) The term recognized stock exchange means: (i) The NASDAQ System owned by the National Association of Securities Dealers, Inc. and any stock exchange registered with the Securities and Exchange Commission as a national securities exchange for purposes of the Securities Exchange Act of 1934; (ii) Canadian stock exchanges that are “prescribed stock exchanges” or “designated stock exchanges” under the Income Tax Act ; and (iii) Any other stock exchange agreed upon by the Contracting States in an exchange of notes or by the competent authorities of the Contracting States. 6 Where a person that is a resident of a Contracting State is not entitled under the preceding provisions of this Article to the benefits provided under this Convention by the other Contracting State, the competent authority of that other State shall, upon that person’s request, determine on the basis of all factors including the history, structure, ownership and operations of that person whether: (a) Its creation and existence did not have as a principal purpose the obtaining of benefits under this Convention that would not otherwise be available; or (b) It would not be appropriate, having regard to the purpose of this Article, to deny the benefits of this Convention to that person. The person shall be granted the benefits of this Convention by that other State where the competent authority determines that subparagraph (a) or (b) applies. 7 It is understood that this Article shall not be construed as restricting in any manner the right of a Contracting State to deny benefits under this Convention where it can reasonably be concluded that to do otherwise would result in an abuse of the provisions of this Convention.
Canada–United States Tax Convention Act, 1984 — C-10.7 1
1 For the purposes of the application of this Convention by a Contracting State, (a) a qualifying person shall be entitled to all of the benefits of this Convention; and (b) except as provided in paragraphs 3, 4 and 6, a person that is not a qualifying person shall not be entitled to any benefits of this Convention.
Canada–United States Tax Convention Act, 1984 — C-10.7 (a)
(a) a qualifying person shall be entitled to all of the benefits of this Convention; and
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) except as provided in paragraphs 3, 4 and 6, a person that is not a qualifying person shall not be entitled to any benefits of this Convention.
Canada–United States Tax Convention Act, 1984 — C-10.7 2
2 For the purposes of this Article, a qualifying person is a resident of a Contracting State that is: (a) a natural person; (b) a Contracting State or a political subdivision or local authority thereof, or any agency or instrumentality of any such State, subdivision or authority; (c) a company or trust whose principal class of shares or units (and any disproportionate class of shares or units) is primarily and regularly traded on one or more recognized stock exchanges; (d) a company, if five or fewer persons each of which is a company or trust referred to in subparagraph (c) own directly or indirectly more than 50 percent of the aggregate vote and value of the shares and more than 50 percent of the vote and value of each disproportionate class of shares (in neither case including debt substitute shares), provided that each company or trust in the chain of ownership is a qualifying person; (e) (i) a company, 50 percent or more of the aggregate vote and value of the shares of which and 50 percent or more of the vote and value of each disproportionate class of shares (in neither case including debt substitute shares) of which is not owned, directly or indirectly, by persons other than qualifying persons; or (ii) a trust, 50 percent or more of the beneficial interest in which and 50 percent or more of each disproportionate interest in which, is not owned, directly or indirectly, by persons other than qualifying persons; where the amount of the expenses deductible from gross income (as determined in the State of residence of the company or trust) that are paid or payable by the company or trust, as the case may be, for its preceding fiscal period (or, in the case of its first fiscal period, that period) directly or indirectly, to persons that are not qualifying persons is less than 50 percent of its gross income for that period; (f) an estate; (g) a not-for-profit organization, provided that more than half of the beneficiaries, members or participants of the organization are qualifying persons; (h) a trust, company, organization or other arrangement described in paragraph 2 of Article XXI (Exempt Organizations) and established for the purpose of providing benefits primarily to individuals who are qualifying persons, or persons who were qualifying persons within the five preceding years; or (i) a trust, company, organization or other arrangement described in paragraph 3 of Article XXI (Exempt Organizations) provided that the beneficiaries of the trust, company, organization or other arrangement are described in subparagraph (g) or (h).
Canada–United States Tax Convention Act, 1984 — C-10.7 (b)
(b) a Contracting State or a political subdivision or local authority thereof, or any agency or instrumentality of any such State, subdivision or authority;
Canada–United States Tax Convention Act, 1984 — C-10.7 (c)
(c) a company or trust whose principal class of shares or units (and any disproportionate class of shares or units) is primarily and regularly traded on one or more recognized stock exchanges;
Canada–United States Tax Convention Act, 1984 — C-10.7 (d)
(d) a company, if five or fewer persons each of which is a company or trust referred to in subparagraph (c) own directly or indirectly more than 50 percent of the aggregate vote and value of the shares and more than 50 percent of the vote and value of each disproportionate class of shares (in neither case including debt substitute shares), provided that each company or trust in the chain of ownership is a qualifying person;