GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (b)
(b) in the case of Turkey, within one year from the first notification of the action which gives rise to taxation not in accordance with the Agreement. However, if such period has expired, the taxpayer may, in any case, present an application to the competent authority of Turkey within a period of five years beginning on the first day of January of the calendar year next following the related taxable year. For that purpose, the related taxable year is the year in which the income subject to the action resulting in taxation not in accordance with the provisions of the Agreement is derived.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 9
9 It is understood that nothing in the Agreement shall be construed as preventing Canada from imposing a tax on amounts included in the income of a resident of Canada with respect to a partnership, trust, or controlled foreign affiliate, in which that resident has an interest. It is also understood that this provision shall not give Canada any right in respect of the taxation of residents of Turkey.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 10
10 It is understood that nothing in the Agreement shall be construed so as to restrict in any manner any exemption, allowance, credit or other deduction accorded (a) by the laws of a Contracting State in the determination of the tax imposed by that State; or (b) by any other agreement entered into by a Contracting State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (a)
(a) by the laws of a Contracting State in the determination of the tax imposed by that State; or
Canada–Turkey Tax Convention Act, 2010 — C-10.52 (b)
(b) by any other agreement entered into by a Contracting State.
Canada–Turkey Tax Convention Act, 2010 — C-10.52 11
11 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 this Agreement 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.
Canada–Turkey Tax Convention Act, 2010 — C-10.52
IN WITNESS whereof the undersigned have signed this Protocol and affixed their seals thereto.
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541
His Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541 1
Short title 1 This Act may be cited as the Canada–Ukraine Free Trade Agreement Implementation Act, 2023 .
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541 2
Definitions 2 The following definitions apply in this Act. Agreement means the Free Trade Agreement between Canada and Ukraine, done at Ottawa on September 22, 2023. ( Accord ) Commission means the Joint Commission continued under paragraph 1 of Article 27.1 of the Agreement. ( Commission ) federal law means the whole or any portion of an Act of Parliament or a regulation, order or other instrument issued, made or established in the exercise of a power conferred by or under an Act of Parliament. ( texte législatif fédéral ) Minister means the Minister for International Trade. ( ministre )
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541
Agreement means the Free Trade Agreement between Canada and Ukraine, done at Ottawa on September 22, 2023. ( Accord )
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541
Commission means the Joint Commission continued under paragraph 1 of Article 27.1 of the Agreement. ( Commission )
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541
federal law means the whole or any portion of an Act of Parliament or a regulation, order or other instrument issued, made or established in the exercise of a power conferred by or under an Act of Parliament. ( texte législatif fédéral )
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541
Minister means the Minister for International Trade. ( ministre )
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541 3
Interpretation consistent with Agreement 3 For greater certainty, this Act and any federal law that implements a provision of the Agreement or that allows the Government of Canada to meet an obligation under the Agreement is to be interpreted in a manner consistent with the Agreement.
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541 4
Non-application of Act and Agreement to water 4 For greater certainty, nothing in this Act or the Agreement applies to natural surface or ground water in liquid, gaseous or solid state.
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541 5
Construction 5 For greater certainty, nothing in this Act, by specific mention or omission, is to be construed to affect in any manner the right of Parliament to enact legislation that implements any provision of the Agreement or that allows the Government of Canada to meet an obligation under the Agreement.
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541 6
Binding on His Majesty 6 This Act is binding on His Majesty in right of Canada.
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541 7
Purpose 7 The purpose of this Act is to implement the Agreement, the objectives of which, as elaborated more specifically through its provisions, are to (a) establish a free trade area in accordance with the Agreement; (b) promote, through the elimination of barriers to trade in goods and services, the expansion of reciprocal trade and the strengthening of economic relations between Canada and Ukraine in order to create opportunities for economic development; (c) promote conditions of fair competition affecting trade between Canada and Ukraine; (d) ensure a predictable commercial framework for business planning and investment; (e) promote high levels of environmental protection, including through effective enforcement of environmental laws, mutually supportive trade and environmental policies and practices, and strengthened environmental cooperation between Canada and Ukraine; (f) promote sustainable development; (g) protect, enhance and enforce basic workers’ rights, strengthen cooperation on labour matters and build on the respective international commitments of Canada and Ukraine on labour matters; (h) recognize that Indigenous Peoples in Canada and Ukraine have the right to economic development and participation in trade and to engage freely in all their traditional and other economic activities; (i) support the growth and development of micro, small and medium-sized enterprises by enhancing their ability to participate in and benefit from the opportunities created by the Agreement; (j) facilitate equal access to, and the ability to benefit from, the opportunities created by the Agreement for women and men and support the conditions for women’s full participation in domestic, regional and international trade and investment; (k) recognize the right of the Parties to the Agreement to preserve, develop and implement their cultural policies for the purpose of strengthening cultural diversity in accordance with the rights and obligations provided for in the Agreement; (l) encourage enterprises operating within Canada or Ukraine or subject to their jurisdiction to respect internationally recognized corporate social responsibility and responsible business conduct standards and principles and to pursue best practices; (m) promote transparency, good governance and the rule of law, while strengthening commitments to combat bribery and corruption in trade and investment; and (n) respect the values and principles of democracy and promote and protect human rights and fundamental freedoms.
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541 8
Causes of action under sections 9 to 15 8 (1) No person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of sections 9 to 15 or an order made under those sections. Causes of action under Agreement (2) Subject to Section D of Chapter 17 and Article 20.24 of the Agreement, no person has any cause of action and no proceedings of any kind are to be taken, without the consent of the Attorney General of Canada, to enforce or determine any right or obligation that is claimed or arises solely under or by virtue of the Agreement.
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541 9
Agreement approved 9 The Agreement is approved.
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541 10
Canadian representative on Commission 10 The Minister is the principal representative of Canada on the Commission.
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541 11
Payment of expenditures 11 The Government of Canada is to pay its appropriate share of the aggregate of any expenditures incurred by or on behalf of the Commission.
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541 12
Powers of Minister 12 (1) The Minister may (a) subject to subsection (2) and paragraph (3)(a), appoint representatives of Canada to any committee, subcommittee or working group referred to in paragraph 5 of Article 27.1 of the Agreement; (b) appoint a panellist in accordance with Article 28.8 of the Agreement; and (c) propose candidates to serve as the chair of a panel, or select the chair, in accordance with Article 28.8 of the Agreement. Power of Minister of the Environment (2) The Minister of the Environment may appoint representatives of Canada to the Committee on the Environment continued under paragraph 2 of Article 13.25 of the Agreement. Powers of Minister of Labour (3) The Minister of Labour may (a) appoint representatives of Canada to the Labour Council established under paragraph 1 of Article 14.10 of the Agreement; and (b) designate a National Administrative Office in accordance with paragraph 1 of Article 14.11 of the Agreement.
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541 13
Administrative support 13 The Minister is to designate an agency, division or branch of the Government of Canada to facilitate the operation of Chapter 28 of the Agreement and to provide administrative assistance to panels established under that Chapter.
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541 14
Payment of costs 14 The Government of Canada is to pay the costs of or its appropriate share of the costs of (a) the remuneration and expenses payable to members of panels, committees, subcommittees, working groups, expert groups and other bodies, to independent experts and to the assistants of panel members; and (b) the general expenses incurred by panels, committees, subcommittees, working groups, expert groups and other bodies.
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541 15
Orders — Article 28.13 of Agreement 15 (1) The Governor in Council may, for the purpose of suspending benefits in accordance with Article 28.13 of the Agreement, by order, do any of the following: (a) suspend rights or privileges granted by Canada to Ukraine or to goods, service suppliers, investors or investments of investors of Ukraine under the Agreement or any federal law; (b) modify or suspend the application of any federal law, with respect to Ukraine or to goods, service suppliers, investors or investments of investors of Ukraine; (c) extend the application of any federal law to Ukraine or to goods, service suppliers, investors or investments of investors of Ukraine; (d) take any other measure that the Governor in Council considers necessary. Period of order (2) Unless repealed, an order made under subsection (1) has effect for the period specified in the order.
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541 15.1
Principles and guidelines 15.1 (1) The Minister must ensure that Canadian companies operating in Ukraine comply with the principles and guidelines referred to in article 15.14 of the Agreement. Complaints process (2) The Minister must establish a process for receiving and responding to complaints of non-compliance with those principles and guidelines. Annual report (3) On or before January 1st of each year starting in 2025, the Minister must prepare a report that summarizes activities carried out in relation to the Minister’s obligations under this section. Tabling of report (4) The Minister must table a copy of the report in each House of Parliament on any of the first 30 days on which that House is sitting after the report is completed.
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541 39
Repeal 39 The Canada–Ukraine Free Trade Agreement Implementation Act , chapter 8 of the Statutes of Canada, 2017, is repealed.
Canada–Ukraine Free Trade Agreement Implementation Act, 2023 — C-10.541 Order in council
Order in council * 40 (1) Subject to subsection (2), this Act comes into force on a day to be fixed by order of the Governor in Council. * [Note: Act, other than subsections 19(3), 20(2) and (4), 21(2), 22(2), 23(2), 24(2), 25(2) and 26(2), in force July 1, 2024, see SI/2024-16.] Sixth anniversary (2) Subsections 19 (3), 20 (2) and (4), 21 (2), 22 (2), 23 (2), 24 (2), 25 (2) and 26 (2) come into force on the sixth anniversary of the day fixed under subsection (1).
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 1
Short title 1 This Act may be cited as the Canada — United Arab Emirates Tax Convention Act, 2002 .
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 2
Definition of Convention 2 In this Act, Convention means the Convention between the Government of Canada and the Government of the United Arab Emirates set out in Schedule 1, as amended by the Protocol set out in Schedule 2.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 3
Convention approved 3 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 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 Convention and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency. Inconsistent laws — exception (2) In the event of any inconsistency between the provisions of the Convention and the provisions of the Income Tax Conventions Interpretation Act , the provisions of that Act prevail to the extent of the inconsistency.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 5
Regulations 5 The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 Notification
Notification * 6 The Minister of Finance shall cause a notice of the day on which the Convention 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. * [Note: Convention in force May 25, 2004, see Canada Gazette Part I, Volume 138, page 1918.]
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55
The Government of Canada and the Government of the United Arab Emirates, desiring to conclude a Convention 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 1
1 This Convention shall apply to taxes on income and on capital imposed on behalf of each Contracting State, irrespective of the manner in which they are levied.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 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 — United Arab Emirates Tax Convention Act, 2002 — C-10.55 3
3 The existing taxes to which the Convention shall apply are, in particular: (a) in the case of Canada, the taxes on income and on capital imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”); (b) in the case of the United Arab Emirates: (i) the income tax; and (ii) the corporation tax, (hereinafter referred to as “U.A.E. tax”).
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (a)
(a) in the case of Canada, the taxes on income and on capital imposed by the Government of Canada under the Income Tax Act , (hereinafter referred to as “Canadian tax”);
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (b)
(b) in the case of the United Arab Emirates: (i) the income tax; and (ii) the corporation tax, (hereinafter referred to as “U.A.E. tax”).
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55
(hereinafter referred to as “U.A.E. tax”).
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 4
4 The Convention shall apply also to any identical or substantially similar taxes on income and to taxes on capital which are imposed after the date of signature of the Convention 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 which have been made in their respective taxation laws.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 1
1 For the purposes of this Convention, unless the context otherwise requires: (a) the term Canada , used in a 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; (ii) the sea and airspace above every area referred to in clause (i); (b) the term United Arab Emirates means the United Arab Emirates and, when used in a geographical sense, means the area in which the territory is under its sovereignty as well as the territorial sea, airspace and submarine areas over which the United Arab Emirates exercises, in conformity with international law and the laws of the United Arab Emirates, sovereign rights, including the mainland and islands under its jurisdiction in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources of the seabed and subsoil; (c) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or the United Arab Emirates; (d) the term person includes an individual, a trust, a company, a partnership and any other body of persons; (e) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes; (f) the term competent authority means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative; (ii) in the case of the United Arab Emirates, the Minister of Finance and Industry or the Minister’s authorized representative; (g) the term national means: (i) any individual possessing the nationality of a Contracting State according to the law of that State; (ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State; (h) 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; (i) the term international traffic means any voyage of a ship or aircraft operated by an enterprise of a Contracting State to transport passengers or property except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State.
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (a)
(a) the term Canada , used in a 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; (ii) the sea and airspace above every area referred to in clause (i);
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (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;
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (ii)
(ii) the sea and airspace above every area referred to in clause (i);
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (b)
(b) the term United Arab Emirates means the United Arab Emirates and, when used in a geographical sense, means the area in which the territory is under its sovereignty as well as the territorial sea, airspace and submarine areas over which the United Arab Emirates exercises, in conformity with international law and the laws of the United Arab Emirates, sovereign rights, including the mainland and islands under its jurisdiction in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources of the seabed and subsoil;
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (c)
(c) the terms a Contracting State and the other Contracting State mean, as the context requires, Canada or the United Arab Emirates;
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (d)
(d) the term person includes an individual, a trust, a company, a partnership and any other body of persons;
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (e)
(e) the term company means any body corporate or any entity which is treated as a body corporate for tax purposes;
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (f)
(f) the term competent authority means: (i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative; (ii) in the case of the United Arab Emirates, the Minister of Finance and Industry or the Minister’s authorized representative;
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (i)
(i) in the case of Canada, the Minister of National Revenue or the Minister’s authorized representative;
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (ii)
(ii) in the case of the United Arab Emirates, the Minister of Finance and Industry or the Minister’s authorized representative;
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (g)
(g) the term national means: (i) any individual possessing the nationality of a Contracting State according to the law of that State; (ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State;
Canada — United Arab Emirates Tax Convention Act, 2002 — C-10.55 (i)
(i) any individual possessing the nationality of a Contracting State according to the law of that State;