GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (c)
(c) the term person includes an individual, a company, a partnership and any other body of persons, including, in the case of Canada, an estate and a trust;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (d)
(d) the term company means any body corporate or any other entity which is treated as a body corporate for tax purposes;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (e)
(e) 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-Belgium Income Tax Convention Act, 1976 — C-1.3 (f)
(f) the term competent authority means: (i) in the case of Belgium: the Minister of Finance or the Minister’s authorized representative; (ii) in the case of Canada: the Minister of National Revenue or the Minister’s authorized representative, and,
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (i)
(i) in the case of Belgium: the Minister of Finance or the Minister’s authorized representative;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (ii)
(ii) in the case of Canada: the Minister of National Revenue or the Minister’s authorized representative, and,
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (g)
(g) the term national means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership and association deriving its status as such from the law in force in a Contracting State;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (i)
(i) any individual possessing the nationality of a Contracting State;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (ii)
(ii) any legal person, partnership and association deriving its status as such from the law in force in a Contracting State;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (h)
(h) the term international traffic means any voyage of a ship or aircraft operated by an enterprise of a Contracting State to transport passengers or goods except where the principal purpose of the voyage is to transport passengers or goods exclusively between places in the other Contracting State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 As regards the application of the Convention by a Contracting State at any time, any term not defined therein shall, unless the context otherwise requires, have the meaning which it has at that time under the law of that State concerning the taxes to which the Convention applies, any meaning under that law prevailing over a meaning given to the term under other laws of that State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 For the purposes of this Convention, the term resident of a Contracting State means: (a) any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management or any other criterion of a similar nature; (b) that State, a political subdivision or a local authority thereof or any legal entity owned by that State, subdivision or authority. This term does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
(a) any person who, under the laws of that State, is liable to tax therein by reason of the person’s domicile, residence, place of management or any other criterion of a similar nature;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (b)
(b) that State, a political subdivision or a local authority thereof or any legal entity owned by that State, subdivision or authority.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3
This term does not include any person who is liable to tax in that State in respect only of income from sources in that State or capital situated therein.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then the individual’s status shall be determined as follows: (a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available; 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; (d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
(a) the individual shall be deemed to be a resident only of the State in which the individual has a permanent home available; 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-Belgium Income Tax Convention Act, 1976 — C-1.3 (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-Belgium Income Tax Convention Act, 1976 — C-1.3 (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;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (d)
(d) if the individual is a national of both States or of neither of them, the competent authorities of the Contracting States shall settle the question by mutual agreement.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 3
3 Where by reason of the provisions of paragraph 1 a person other than an individual is a resident of both Contracting States, the competent authorities of the Contracting States shall by mutual agreement endeavour to settle the question having regard to its place of effective management, the place where it is incorporated or otherwise constituted and any other relevant factors. In the absence of such agreement, such person shall be deemed not to be a resident of either Contracting State for the purposes of Articles 6 to 22 inclusive.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 For the purposes of this Convention, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 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 of extraction of natural resources.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (f)
(f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 3
3 A building site or construction or installation project constitutes a permanent establishment only if it lasts for more than twelve months.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 4
4 The use of an installation or drilling rig or ship in a Contracting State to explore for or exploit natural resources constitutes a permanent establishment only if such use is for more than three months in any twelve month period.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 5
5 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, display or delivery 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, display or delivery; (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-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the enterprise;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (b)
(b) the maintenance of a stock of goods or merchandise belonging to the enterprise solely for the purpose of storage, display or delivery;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (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-Belgium Income Tax Convention Act, 1976 — C-1.3 (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-Belgium Income Tax Convention Act, 1976 — C-1.3 (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-Belgium Income Tax Convention Act, 1976 — C-1.3 (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-Belgium Income Tax Convention Act, 1976 — C-1.3 6
6 Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 7 applies — is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts in the name of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 5 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.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 7
7 An enterprise shall not be deemed to have a permanent establishment in a Contracting State merely because it carries on business in that State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 8
8 Notwithstanding the provisions of paragraphs 6 and 7, an insurance enterprise of a Contracting State shall, except with regard to reinsurance, be deemed to have a permanent establishment in the other State if it collects premiums in that other State, or insure risks situated therein, through a representative referred to in paragraph 6 or through an agent of an independent status who has, and habitually exercises, an authority to conclude contracts in the name of the enterprise.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 9
9 The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 The term immovable property shall have the meaning, which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships, boats and aircraft shall not be regarded as immovable property.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 3
3 The provisions of paragraph 1 shall apply to income derived from the direct use, letting, or use in any other form of immovable property and to income from the alienation of such property.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 4
4 The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on or has carried on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment and with all other associated persons.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 3
3 In determining the profits of a permanent establishment, there shall be allowed those deductible expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 4
4 In the absence of appropriate accounting or other data permitting the determination of the amount of the profits of an enterprise of a Contracting State which is attributable to its permanent establishment situated in the other State, the tax may, in particular, be charged in that other State in accordance with its domestic legislation, having regard to the normal profits of similar enterprises engaged in the same or similar activities under the same or similar conditions.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 5
5 No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 6
6 For the purposes of the preceding paragraphs, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 7
7 Where profits include items of income which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 Profits derived by an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 Notwithstanding the provisions of Article 7, profits which are not covered by paragraph 1 and which are derived from the operation of ships used to transport passengers or goods exclusively between places in a Contracting State may be taxed in that State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 3
3 The provisions of paragraphs 1 and 2 shall also apply to profits from the participation in a pool, a joint business or an international operating agency.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 4
4 In this Article, (a) the term profits includes interest on funds directly connected with the operation of ships or aircraft in international traffic, provided that such interest is incidental to the operation; (b) the term operation of ships or aircraft in international traffic includes: (i) the charter or rental of ships or aircraft, or (ii) the rental of containers and related equipment, by an enterprise of a Contracting State, provided that such charter or rental is incidental to the operation by that enterprise of ships or aircraft in international traffic.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
(a) the term profits includes interest on funds directly connected with the operation of ships or aircraft in international traffic, provided that such interest is incidental to the operation;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (b)
(b) the term operation of ships or aircraft in international traffic includes: (i) the charter or rental of ships or aircraft, or (ii) the rental of containers and related equipment, by an enterprise of a Contracting State, provided that such charter or rental is incidental to the operation by that enterprise of ships or aircraft in international traffic.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (i)
(i) the charter or rental of ships or aircraft, or
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (ii)
(ii) the rental of containers and related equipment,
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3
by an enterprise of a Contracting State, provided that such charter or rental is incidental to the operation by that enterprise of ships or aircraft in international traffic.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 Where (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any income or profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the income or profits of that enterprise and taxed accordingly.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
(a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (b)
(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any income or profits which would, but for those conditions, have accrued to one of the enterprises, but, by reason of those conditions, have not so accrued, may be included in the income or profits of that enterprise and taxed accordingly.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 Where a Contracting State includes in the income or profits of an enterprise of that State — and taxes accordingly — income or profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the income or profits so included are income or profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make such an adjustment as it considers appropriate to the amount of tax charged therein on that income or those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 3
3 A Contracting State shall not change the income or profits of an enterprise in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its national laws and, in any case, after six years from the end of the year in which the income or profits which would be subject to such change would have accrued to an enterprise of that State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 4
4 The provisions of paragraphs 2 and 3 shall not apply in the case of fraud or wilful default.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 1
1 Dividends paid by a company which is a resident of a Contracting State to a resident of the other Contracting State may be taxed in that other State.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 2
2 However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State the tax so charged shall not exceed: (a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company which owns directly at least 10 per cent of the voting stock of the company paying the dividends; (b) 15 per cent of the gross amount of the dividends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (a)
(a) 5 per cent of the gross amount of the dividends if the beneficial owner is a company which owns directly at least 10 per cent of the voting stock of the company paying the dividends;
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3 (b)
(b) 15 per cent of the gross amount of the dividends in all other cases.
Canada-Belgium Income Tax Convention Act, 1976 — C-1.3
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.