GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 However, such royalties may also be taxed in the Contracting State in which they arise and according to the laws of that State, but if a resident of the other Contracting State is the beneficial owner of the royalties the tax so charged shall not exceed 10 per cent of the gross amount of the royalties.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 3
3 Notwithstanding the provisions of paragraph 2, royalties arising in a Contracting State and paid to a resident of the other Contracting State who is the beneficial owner of the royalties shall be taxable only in that other State if they are: (a) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting); (b) royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experience (but not including any such royalty provided in connection with a rental or franchise agreement).
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) copyright royalties and other like payments in respect of the production or reproduction of any literary, dramatic, musical or artistic work (but not including royalties in respect of motion picture films nor royalties in respect of works on film or videotape or other means of reproduction for use in connection with television broadcasting);
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) royalties for the use of, or the right to use, computer software or any patent or for information concerning industrial, commercial or scientific experience (but not including any such royalty provided in connection with a rental or franchise agreement).
Canada-Germany Tax Agreement Act, 1982 — C-5.85 4
4 The term royalties as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright, patent, trade mark, design or model, plan, secret formula or process or other intangible property, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience, and includes payments of any kind in respect of motion picture films and works on film, videotape or other means of reproduction for use in connection with television.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 5
5 The provisions of paragraphs 1 to 3 shall not apply if the beneficial owner of the royalties, being a resident of a Contracting State, carries on business in the other Contracting State in which the royalties arise, through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the royalties are paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 6
6 Royalties shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the royalties, whether the payer is a resident of a Contracting State or not, has in a Contracting State a permanent establishment or a fixed base in connection with which the obligation to pay the royalties was incurred, and such royalties are borne by such permanent establishment or fixed base, then such royalties shall be deemed to arise in the State in which the permanent establishment or fixed base is situated.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 7
7 Where, by reason of a special relationship between the payer and the beneficial owner or between both of them and some other person, the amount of the royalties, having regard to the use, right or information for which they are paid, exceeds the amount which would have been agreed upon by the payer and the beneficial owner in the absence of such relationship, the provisions of this Article shall apply only to the last-mentioned amount. In such case, the excess part of the payments shall remain taxable according to the laws of each Contracting State, due regard being had to the other provisions of this Agreement.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
1 Gains derived by a resident of a Contracting State from the alienation of immovable property referred to in Article 6 and situated in the other Contracting State may be taxed in that other State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 Gains from the alienation of movable property forming part of the business property of a permanent establishment which an enterprise of a Contracting State has in the other Contracting State or of movable property pertaining to a fixed base available to a resident of a Contracting State in the other Contracting State for the purpose of performing independent personal services, including such gains from the alienation of such a permanent establishment (alone or with the whole enterprise) or of such a fixed base may be taxed in that other State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 3
3 Gains derived by an enterprise of a Contracting State from the alienation of ships or aircraft operated, or containers used, in international traffic or movable property pertaining to the operation of such ships or aircraft, shall be taxable only in that State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 4
4 Gains derived by a resident of a Contracting State from the alienation of: (a) shares (other than shares listed on an approved stock exchange in the other Contracting State) forming part of a substantial interest in the capital stock of a company which is a resident of that other State the value of which shares is derived principally from immovable property situated in that other State; or (b) an interest in a partnership, trust or estate the value of which is derived principally from immovable property situated in the other Contracting State, may be taxed in that other State. For the purposes of this paragraph, the term immovable property does not include property (other than rental property) in which the business of the company, partnership, trust or estate is carried on; and a substantial interest in the capital stock of a company exists when the resident and persons related thereto own 10 per cent or more of the shares of any class of the capital stock of a company.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) shares (other than shares listed on an approved stock exchange in the other Contracting State) forming part of a substantial interest in the capital stock of a company which is a resident of that other State the value of which shares is derived principally from immovable property situated in that other State; or
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) an interest in a partnership, trust or estate the value of which is derived principally from immovable property situated in the other Contracting State,
Canada-Germany Tax Agreement Act, 1982 — C-5.85
may be taxed in that other State. For the purposes of this paragraph, the term immovable property does not include property (other than rental property) in which the business of the company, partnership, trust or estate is carried on; and a substantial interest in the capital stock of a company exists when the resident and persons related thereto own 10 per cent or more of the shares of any class of the capital stock of a company.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 5
5 Where a resident of a Contracting State alienates property in the course of an organization, reorganization, amalgamation, division or similar transaction and profit, gain or income with respect to such alienation is not recognized for the purpose of taxation in that State, if requested to do so by the person who acquires the property, the competent authority of the other Contracting State may agree, subject to terms and conditions satisfactory to such competent authority, to defer the recognition of the profit, gain or income with respect to such property for the purpose of taxation in that other State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 6
6 Gains from the alienation of any property, other than those mentioned in paragraphs 1 to 4 shall be taxable only in the Contracting State of which the alienator is a resident.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 7
7 In the case of an individual who has been a resident of a Contracting State and who has become a resident of the other Contracting State: (a) the provisions of paragraph 6 shall not affect the right of either of the Contracting States to levy, according to its law, a tax on gains from the alienation of any property derived by such individual at any time during the ten years following the date on which the individual has ceased to be a resident of the first-mentioned State; (b) where that individual is treated for the purposes of taxation in the first-mentioned State as having alienated a property and is taxed in that State by reason thereof, the individual may elect to be treated for the purposes of taxation in the other State as if the individual had, immediately before becoming a resident of that State, sold and repurchased the property for an amount equal to its fair market value at that time. However, this provision shall not apply to property any gain from which, arising immediately before the individual became a resident of that other State, may be taxed in that other State nor to immovable property situated in a third State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) the provisions of paragraph 6 shall not affect the right of either of the Contracting States to levy, according to its law, a tax on gains from the alienation of any property derived by such individual at any time during the ten years following the date on which the individual has ceased to be a resident of the first-mentioned State;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) where that individual is treated for the purposes of taxation in the first-mentioned State as having alienated a property and is taxed in that State by reason thereof, the individual may elect to be treated for the purposes of taxation in the other State as if the individual had, immediately before becoming a resident of that State, sold and repurchased the property for an amount equal to its fair market value at that time. However, this provision shall not apply to property any gain from which, arising immediately before the individual became a resident of that other State, may be taxed in that other State nor to immovable property situated in a third State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
1 Income derived by an individual who is a resident of a Contracting State in respect of professional services or other activities of an independent character shall be taxable only in that State unless the individual has a fixed base regularly available in the other Contracting State for the purpose of performing the activities. If the individual has or had such a fixed base, the income may be taxed in the other State but only so much of it as is attributable to that fixed base.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 The term professional services includes especially independent scientific, literary, artistic, educational or teaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists and accountants.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
1 Subject to the provisions of Articles 16, 18 and 19, salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an employment shall be taxable only in that State unless the employment is exercised in the other Contracting State. If the employment is so exercised, such remuneration as is derived therefrom may be taxed in that other State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 Notwithstanding the provisions of paragraph 1, remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State shall be taxable only in the first-mentioned State if: (a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, and (b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and (c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) the recipient is present in the other State for a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned, and
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) the remuneration is paid by, or on behalf of, an employer who is not a resident of the other State, and
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (c)
(c) the remuneration is not borne by a permanent establishment or a fixed base which the employer has in the other State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 3
3 Notwithstanding the preceding provisions of this Article, remuneration derived in respect of an employment exercised aboard a ship or aircraft operated in international traffic by an enterprise of a Contracting State may be taxed in that State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
1 Directors’ fees and other similar payments derived by a resident of a Contracting State in that resident’s capacity as a member of the board of directors of a company which is a resident of the other Contracting State, may be taxed in that other State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 Salaries, wages and other remuneration derived by a resident of a Contracting State in that resident’s capacity as an officer, or an official responsible under commercial law for the overall direction of the affairs, of a company which is a resident of the other Contracting State may be taxed in that other State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
1 Notwithstanding the provisions of Articles 7, 14 and 15, income derived by a resident of a Contracting State as an entertainer, such as a theatre, motion picture, radio or television artiste, or a musician, or as a sportsperson, from that resident’s personal activities as such exercised in the other Contracting State, may be taxed in that other State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 Where income in respect of personal activities exercised by an entertainer or a sportsperson in that individual’s capacity as such accrues not to the entertainer or sportsperson personally but to another person, that income may, notwithstanding the provisions of Articles 7, 14 and 15, be taxed in the Contracting State in which the activities of the entertainer or sportsperson are exercised.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 3
3 The provisions of paragraphs 1 and 2 shall not apply to income derived from activities performed in a Contracting State by entertainers or sportspersons if the visit to that State is substantially supported, directly or indirectly, by public funds of the other Contracting State or a “Land” or a political subdivision or a local authority thereof. In such a case, the income shall be taxable only in the Contracting State of which the entertainer or sportsperson is a resident.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
1 Periodic or non-periodic pensions and other similar allowances derived by a resident of a Contracting State shall be taxable only in that State. However, such pensions and allowances may also be taxed in the other Contracting State if: (a) they are derived from sources in that other Contracting State; (b) contributions to the pension fund or plan were deductible for the purposes of taxation in that other State or if the pension was funded by that other State, a “Land”, a political subdivision, a local authority or a governmental instrumentality thereof; and (c) they are not paid in respect of services rendered or activities exercised outside that other State by a person when this person was not a resident of that other State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) they are derived from sources in that other Contracting State;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) contributions to the pension fund or plan were deductible for the purposes of taxation in that other State or if the pension was funded by that other State, a “Land”, a political subdivision, a local authority or a governmental instrumentality thereof; and
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (c)
(c) they are not paid in respect of services rendered or activities exercised outside that other State by a person when this person was not a resident of that other State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 Annuities derived by a resident of a Contracting State shall be taxable only in that State unless they are derived from sources within the other Contracting State. If they are so derived, such annuities may be taxed in that other State. The term annuities means stated sums payable periodically at stated times, during life or during a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or money’s worth but does not include any annuity the cost of which was deductible for the purposes of taxation in the Contracting State in which it was acquired.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 3
3 Notwithstanding any provision in this Agreement: (a) war pensions and allowances (including pensions and allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of war) received from Canada and paid to a resident of the Federal Republic of Germany shall be taxable only in Canada; (b) periodic or non-periodic payments received by a resident of Canada from the Federal Republic of Germany, or a “Land” or a governmental instrumentality thereof as compensation for an injury or damage sustained as a result of hostilities or past political persecution shall be taxable only in the Federal Republic of Germany; (c) benefits under the social security legislation in a Contracting State paid to a resident of the other Contracting State may be taxed in that other State, but the amount of any such benefits that would be excluded from taxable income in the first-mentioned State if the recipient were a resident thereof shall be exempt from taxation in that other State; (d) alimony or similar allowances arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (a)
(a) war pensions and allowances (including pensions and allowances paid to war veterans or paid as a consequence of damages or injuries suffered as a consequence of war) received from Canada and paid to a resident of the Federal Republic of Germany shall be taxable only in Canada;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) periodic or non-periodic payments received by a resident of Canada from the Federal Republic of Germany, or a “Land” or a governmental instrumentality thereof as compensation for an injury or damage sustained as a result of hostilities or past political persecution shall be taxable only in the Federal Republic of Germany;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (c)
(c) benefits under the social security legislation in a Contracting State paid to a resident of the other Contracting State may be taxed in that other State, but the amount of any such benefits that would be excluded from taxable income in the first-mentioned State if the recipient were a resident thereof shall be exempt from taxation in that other State;
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (d)
(d) alimony or similar allowances arising in a Contracting State and paid to a resident of the other Contracting State shall be taxable only in that other State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1. (a)
1. (a) Salaries, wages and similar remuneration, other than a pension, paid by a Contracting State, a “ Land ”, or a political subdivision or a local authority or an instrumentality thereof to an individual in respect of services rendered to that State, “ Land ”, subdivision, authority or instrumentality shall be taxable only in that State. (b) However, such salaries, wages and similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State other than a national of the State referred to in subparagraph (a) whose salary, wage or similar remuneration is taxed in the last-mentioned State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 (b)
(b) However, such salaries, wages and similar remuneration shall be taxable only in the other Contracting State if the services are rendered in that State and the individual is a resident of that State other than a national of the State referred to in subparagraph (a) whose salary, wage or similar remuneration is taxed in the last-mentioned State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 The provisions of paragraph 1 shall not apply to remuneration in respect of services rendered in connection with a business carried on by a Contracting State, a “ Land ” or a political subdivision or a local authority or an instrumentality thereof.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 3
3 In this Article, the term instrumentality means any agent or entity created or organized by the Government of either Contracting State or a “ Land ” or political subdivision or local authority thereof in order to carry out functions of a governmental nature which is specified and agreed to in letters exchanged between the competent authorities of the Contracting States.
Canada-Germany Tax Agreement Act, 1982 — C-5.85
Payments which a student, apprentice or business trainee (including a “ Voluntaer ” or a “ Praktikant ”) who is, or was, immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first-mentioned State solely for the purpose of that individual’s education or training receives for the purpose of that individual’s maintenance, education or training shall not be taxed in that State, provided that such payments arise from sources outside that State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
1 Items of income of a resident of a Contracting State, wherever arising, not dealt with in the foregoing Articles of this Agreement shall be taxable only in that State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 2
2 The provisions of paragraph 1 shall not apply to income, other than income from immovable property as defined in paragraph 2 of Article 6, if the recipient of such income, being a resident of a Contracting State, carries on business in the other Contracting State through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the right or property in respect of which the income is paid is effectively connected with such permanent establishment or fixed base. In such case the provisions of Article 7 or Article 14, as the case may be, shall apply.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 3
3 Notwithstanding the provisions of paragraphs 1 and 2, items of income derived by a resident of a Contracting State from sources in the other Contracting State may also be taxed in that other State.
Canada-Germany Tax Agreement Act, 1982 — C-5.85 1
1 Capital represented by immovable property referred to in Article 6, owned by a resident of a Contracting State and situated in the other Contracting State, may be taxed in that other State.