GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1997 — I-3.52 5
5 With respect to paragraph 3 of Article XXII 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 relating to a tax to which any provision of this Convention applies falls within the scope of this Convention may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 The provisions of this Article shall apply notwithstanding the provisions of Articles 4 to 20 of this Convention.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 In this Article the term “offshore activities” means activities which are carried on offshore in a Contracting State in connection with the exploration or exploitation of the seabed and its subsoil and their natural resources situated in that Contracting State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 An enterprise of a Contracting State which carries on offshore activities in the other Contracting State shall, subject to paragraph 4, be deemed to be carrying on business in that other Contracting State through a permanent establishment situated therein.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 The provisions of paragraph 3 shall not apply where the offshore activities are carried on in the other Contracting State for a period or periods not exceeding in the aggregate thirty days in any twelve month period. For the purposes of this paragraph: (a) where an enterprise of a Contracting State carrying on offshore activities in the other Contracting State is associated with another enterprise carrying on substantially similar offshore activities there, the first-mentioned enterprise shall be deemed to be carrying on all such activities of the other enterprise, except to the extent that those activities are carried on at the same time as its own activities; (b) an enterprise shall be considered to be associated with another enterprise if either participates directly or indirectly in the management, control or capital of the other enterprise or if the same person or group of persons participates directly or indirectly in the management, control or capital of both enterprises.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) where an enterprise of a Contracting State carrying on offshore activities in the other Contracting State is associated with another enterprise carrying on substantially similar offshore activities there, the first-mentioned enterprise shall be deemed to be carrying on all such activities of the other enterprise, except to the extent that those activities are carried on at the same time as its own activities;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) an enterprise shall be considered to be associated with another enterprise if either participates directly or indirectly in the management, control or capital of the other enterprise or if the same person or group of persons participates directly or indirectly in the management, control or capital of both enterprises.
Income Tax Conventions Implementation Act, 1997 — I-3.52 5
5 A resident of a Contracting State who carries on offshore activities in the other Contracting State, consisting of rendering professional services or other services of an independent character shall be considered to be performing his activities from a fixed base in that other State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 6
6 Subject to paragraph 7, salaries, wages and similar remuneration derived by a resident of a Contracting State in respect of an employment connected with offshore activities in the other Contracting State may, to the extent that the duties are performed offshore in that other State, be taxed in that other State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 7
7 Salaries, wages and similar remuneration derived by a resident of a Contracting State in respect of an employment exercised on board a ship or aircraft engaged in the transportation of supplies or personnel to a location where activities connected with the exploration or exploitation of the seabed and its subsoil and their natural resources are being carried on in a Contracting State, or in respect of any employment exercised on board a tugboat or other vessels auxiliary to such activities, may be taxed in the Contracting State of which the enterprise is a resident.
Income Tax Conventions Implementation Act, 1997 — I-3.52 8
8 Gains derived by a resident of a Contracting State from the alienation of: (a) exploration or exploitation rights; or (b) property situated in the other Contracting State and used in connection with the exploration or exploitation of the seabed and its subsoil and their natural resources situated in that other State; or (c) shares deriving their value or the greater part of their value directly or indirectly from such rights or such property or from such rights and such property taken together; may be taxed in that other State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) exploration or exploitation rights; or
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) property situated in the other Contracting State and used in connection with the exploration or exploitation of the seabed and its subsoil and their natural resources situated in that other State; or
Income Tax Conventions Implementation Act, 1997 — I-3.52 (c)
(c) shares deriving their value or the greater part of their value directly or indirectly from such rights or such property or from such rights and such property taken together; may be taxed in that other State.
Income Tax Conventions Implementation Act, 1997 — I-3.52
In this paragraph the term “exploration or exploitation rights” means rights to assets to be produced by the exploration or exploitation of the seabed and its subsoil and their natural resources in the other Contracting State, including rights to interests in or to the benefit of such assets.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
Each of the Contracting States shall notify to the other through the diplomatic channel the completion of the procedures required by law for the bringing into force of this Convention. The Convention shall enter into force on the date of the later of these notifications and shall thereupon have effect: (a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year next following the year in which the Convention enters into force; and (b) in respect of other tax for taxable years beginning on or after the first day of January in the calendar year next following the year in which the Convention enters into force.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year next following the year in which the Convention enters into force; and
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) in respect of other tax for taxable years beginning on or after the first day of January in the calendar year next following the year in which the Convention enters into force.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
This Convention shall continue in effect indefinitely but either Contracting State may, on or before June 30 of any calendar year, give to the other Contracting State a notice of termination in writing through diplomatic channels; in such event, the Convention shall cease to have effect: (a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January of the calendar year following the year in which the notice is given; and (b) in respect of other tax for taxable years beginning on or after the first day of January of the calendar year following the year in which the notice is given.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January of the calendar year following the year in which the notice is given; and
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) in respect of other tax for taxable years beginning on or after the first day of January of the calendar year following the year in which the notice is given.
Income Tax Conventions Implementation Act, 1997 — I-3.52
DONE in duplicate at Vilnius, this 29th day of August 1996 in the English, French and Lithuanian languages, each version being equally authentic.
Income Tax Conventions Implementation Act, 1997 — I-3.52
The Government of Canada and the Government of the Republic of Kazakhstan, confirming their desire to develop and strengthen the economic, scientific, technical and cultural cooperation between both States, and 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:
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 This Convention 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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 The existing taxes to which the Convention shall apply are in particular: (a) in the case of Kazakhstan: (i) the tax on income of legal persons and individuals; (ii) the tax on the property of legal persons and individuals; (hereinafter referred to as “Kazakhstan 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”).
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) in the case of Kazakhstan: (i) the tax on income of legal persons and individuals; (ii) the tax on the property of legal persons and individuals; (hereinafter referred to as “Kazakhstan tax”);
Income Tax Conventions Implementation Act, 1997 — I-3.52 (i)
(i) the tax on income of legal persons and individuals;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (ii)
(ii) the tax on the property of legal persons and individuals;
Income Tax Conventions Implementation Act, 1997 — I-3.52
the taxes imposed by the Government of Canada under the Income Tax Act;
Income Tax Conventions Implementation Act, 1997 — I-3.52
(hereinafter referred to as “Canadian tax”).
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 The Convention shall apply also to any identical or substantially similar taxes 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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 For the purposes of this Convention, unless the context otherwise requires: (a) the term: (i) “Kazakhstan” means the Republic of Kazakhstan. When used in a geographical sense, the term “Kazakhstan” includes the territorial waters, and also the exclusive economic zone and continental shelf in which Kazakhstan, for certain purposes, may exercise sovereign rights and jurisdiction in accordance with international law and in which the laws relating to Kazakhstan tax are applicable; (ii) “Canada” used in a geographical sense, means the territory of Canada, including any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources; (b) the term “person” includes an individual, a company and any other body of persons and, in the case of Canada, the term also includes a trust; (c) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes, and in particular in the case of Kazakhstan includes a joint stock company, a limited liability company or any other legal entity or other organization which is liable to a tax on profits; (d) the terms “a Contracting State” and “the other Contracting State” mean Kazakhstan or Canada, as the context requires; (e) the term “international traffic” with reference to a resident of a Contracting State means any voyage of a ship or aircraft to transport passengers or property (whether or not operated or used by that resident) except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State; (f) the term “competent authority” means: (i) in Kazakhstan: the Ministry of Finance or its authorized representative; (ii) in Canada: the Minister of National Revenue or his authorized representative; (g) the term “national” means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or any other association deriving its status as such from the laws in force in a Contracting State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) the term: (i) “Kazakhstan” means the Republic of Kazakhstan. When used in a geographical sense, the term “Kazakhstan” includes the territorial waters, and also the exclusive economic zone and continental shelf in which Kazakhstan, for certain purposes, may exercise sovereign rights and jurisdiction in accordance with international law and in which the laws relating to Kazakhstan tax are applicable; (ii) “Canada” used in a geographical sense, means the territory of Canada, including any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (i)
(i) “Kazakhstan” means the Republic of Kazakhstan. When used in a geographical sense, the term “Kazakhstan” includes the territorial waters, and also the exclusive economic zone and continental shelf in which Kazakhstan, for certain purposes, may exercise sovereign rights and jurisdiction in accordance with international law and in which the laws relating to Kazakhstan tax are applicable;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (ii)
(ii) “Canada” used in a geographical sense, means the territory of Canada, including any area beyond the territorial seas of Canada which, in accordance with international law and the laws of Canada, is an area within which Canada may exercise rights with respect to the seabed and subsoil and their natural resources;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) the term “person” includes an individual, a company and any other body of persons and, in the case of Canada, the term also includes a trust;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (c)
(c) the term “company” means any body corporate or any entity which is treated as a body corporate for tax purposes, and in particular in the case of Kazakhstan includes a joint stock company, a limited liability company or any other legal entity or other organization which is liable to a tax on profits;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (d)
(d) the terms “a Contracting State” and “the other Contracting State” mean Kazakhstan or Canada, as the context requires;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (e)
(e) the term “international traffic” with reference to a resident of a Contracting State means any voyage of a ship or aircraft to transport passengers or property (whether or not operated or used by that resident) except where the principal purpose of the voyage is to transport passengers or property between places within the other Contracting State;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (f)
(f) the term “competent authority” means: (i) in Kazakhstan: the Ministry of Finance or its authorized representative; (ii) in Canada: the Minister of National Revenue or his authorized representative;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (i)
(i) in Kazakhstan: the Ministry of Finance or its authorized representative;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (ii)
(ii) in Canada: the Minister of National Revenue or his authorized representative;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (g)
(g) the term “national” means: (i) any individual possessing the nationality of a Contracting State; (ii) any legal person, partnership or any other association deriving its status as such from the laws in force in a Contracting State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (ii)
(ii) any legal person, partnership or any other association deriving its status as such from the laws in force in a Contracting State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 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 his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature; (b) the Government of that State or a political subdivision or local authority thereof or any legal entity owned by such Government, subdivision or authority. It shall include also any pension or other employee benefit plan, and any charitable organization, established under the law of that Contracting State. But 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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) the Government of that State or a political subdivision or local authority thereof or any legal entity owned by such Government, subdivision or authority. It shall include also any pension or other employee benefit plan, and any charitable organization, established under the law of that Contracting State. But 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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 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; (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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) it shall be deemed to be a resident only of the State of which it is a national;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 Where by reason of the provisions of paragraph 1 a person other than an individual or a company is a resident of both Contracting States, the competent authorities of the Contracting States shall endeavour to settle the question by mutual agreement, but if the competent authorities are unable to reach such an agreement, the person shall be treated as a resident of neither Contracting State for the purposes of deriving benefits under this Convention.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 For the purposes of this Convention, the term “permanent establishment” means a fixed place of business through which the business of a resident of a Contracting State is wholly or partly carried on.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 The term “permanent establishment” also includes: (a) a building site or construction or installation or assembly project, or supervisory services connected therewith, only if such site or project lasts for more than 12 months, or such services continue for more than 12 months; and (b) an installation or structure used for the exploration of natural resources, or supervisory services connected therewith, or a drilling rig or ship used for the exploration of natural resources, but only if such use lasts for more than 3 months, or such services continue for more than 12 months; and (c) the furnishing of services, including consultancy services, by a resident through employees or other personnel engaged by the resident for such purpose, but only where the activities of that nature continue (for the same or a connected project) within the country for more than 12 months.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) a building site or construction or installation or assembly project, or supervisory services connected therewith, only if such site or project lasts for more than 12 months, or such services continue for more than 12 months; and
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) an installation or structure used for the exploration of natural resources, or supervisory services connected therewith, or a drilling rig or ship used for the exploration of natural resources, but only if such use lasts for more than 3 months, or such services continue for more than 12 months; and
Income Tax Conventions Implementation Act, 1997 — I-3.52 (c)
(c) the furnishing of services, including consultancy services, by a resident through employees or other personnel engaged by the resident for such purpose, but only where the activities of that nature continue (for the same or a connected project) within the country for more than 12 months.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 Notwithstanding the preceding provisions of this Article, the term “permanent establishment” in respect of a resident of a Contracting State 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 resident; (b) the maintenance of a stock of goods or merchandise belonging to the resident solely for the purpose of storage, display or delivery; (c) the maintenance of a stock of goods or merchandise belonging to the resident solely for the purpose of processing by another person; (d) the maintenance of a fixed place of business solely for the purpose of purchasing goods or merchandise or of collecting information, for the resident; (e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the resident, 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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) the use of facilities solely for the purpose of storage, display or delivery of goods or merchandise belonging to the resident;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) the maintenance of a stock of goods or merchandise belonging to the resident solely for the purpose of storage, display or delivery;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (c)
(c) the maintenance of a stock of goods or merchandise belonging to the resident solely for the purpose of processing by another person;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (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 resident;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (e)
(e) the maintenance of a fixed place of business solely for the purpose of carrying on, for the resident, any other activity of a preparatory or auxiliary character;