GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 In the case of the Russian Federation, double taxation shall be avoided as follows: where a resident of the Russian Federation derives income or owns capital which, in accordance with the provisions of this Agreement, may be taxed in Canada, the amount of tax on that income or capital payable in Canada shall be credited against the tax imposed on such resident of the Russian Federation. The amount of such credit shall not, however, exceed the amount of the tax on that income or capital computed in accordance with the taxation laws and regulations of the Russian Federation.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 Residents of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which residents of that other State in the same circumstances are or may be subjected. This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
Income Tax Conventions Implementation Act, 1996 — I-3.51
This provision shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any personal allowances, reliefs and reductions for taxation purposes on account of civil status or family responsibilities which it grants to its own residents.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 The taxation of income or profits which a person that is a resident of a Contracting State derives through a permanent establishment situated in the other Contracting State or from property forming part of the business property of that permanent establishment shall not be less favourably levied in that other State than the taxation levied on residents of that other State carrying on the same activities.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 The provisions of this Article shall not be construed as obliging a Contracting State to grant to residents of the other Contracting State any tax allowance which is granted by the first-mentioned State to residents of third States under the provisions of tax agreements with such third States.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 The provisions of this Article shall apply to taxes which are the subject of this Agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 Where a person considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, address to the competent authority of the Contracting State of which he is a resident an application in writing stating the grounds for claiming the revision of such taxation. To be admissible, the said application must be submitted within two years from the first notification of the action which gives rise to taxation not in accordance with the Agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation not in accordance with the Agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51 4
4 The competent authorities of the Contracting States may consult together for the elimination of double taxation in cases not provided for in the Agreement and may communicate with each other directly for the purpose of applying the Agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 The competent authorities of the Contracting States shall exchange such information as is necessary for carrying out the provisions of this Agreement or of the domestic laws of the Contracting States concerning taxes covered by the Agreement insofar as the taxation thereunder is not contrary to the Agreement. The exchange of information is not restricted by Article 1. Any information received by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) involved in the assessment or collection of, the enforcement in respect of, or the determination of appeals in relation to, the taxes covered by the Agreement. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 Nothing in paragraph 1 shall be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws or the administrative practice of that or of the other Contracting State; (b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State; (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) to carry out administrative measures at variance with the laws or the administrative practice of that or of the other Contracting State;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) to supply information which is not obtainable under the laws or in the normal course of the administration of that or of the other Contracting State;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (c)
(c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall endeavour to obtain the information to which the request relates in the same way as if its own taxation was involved notwithstanding the fact that the other State does not, at that time, need such information. If specifically requested by the competent authority of a Contracting State, the competent authority of the other Contracting State shall endeavour to provide information under this Article in the form requested, such as depositions of witnesses and copies of unedited original documents (including books, papers, statements, records, accounts or writings), to the same extent such depositions and documents can be obtained under the laws and administrative practices of that other State with respect to its own taxes.
Income Tax Conventions Implementation Act, 1996 — I-3.51
Nothing in this Agreement shall affect the fiscal privileges of persons under the general rules of international law or under the provisions of special agreements.
Income Tax Conventions Implementation Act, 1996 — I-3.51
Nothing in this Agreement shall be construed as preventing a Contracting State from imposing a tax on amounts included in the income of its residents with respect to a partnership, trust, or controlled foreign affiliate, in which he has an interest.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 Each of the Contracting States shall notify the other Contracting State through diplomatic channels of completion of the internal procedures required by its law for the entry into force of this Agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 This Agreement shall enter into force on the date the later of the notifications referred to in paragraph 1 is received and its provisions shall apply: (a) in respect of taxes withheld at the source on amounts paid or credited to non-residents from or after January 1 of the calendar year following the year the present Agreement enters into force; and (b) in respect of other taxes for taxation periods beginning from or after January 1 of the calendar year following the year the present Agreement enters into force.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) in respect of taxes withheld at the source on amounts paid or credited to non-residents from or after January 1 of the calendar year following the year the present Agreement enters into force; and
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) in respect of other taxes for taxation periods beginning from or after January 1 of the calendar year following the year the present Agreement enters into force.
Income Tax Conventions Implementation Act, 1996 — I-3.51 3
3 From the date this Agreement enters into force, the Agreement between the Government of Canada and the Government of the Union of Soviet Socialist Republics for the Avoidance of Double Taxation on Income of June 13, 1985, shall cease to have effect in relations between Canada and the Russian Federation.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
This Agreement has been entered into for an indeterminate period and shall remain in force until one of the Contracting States notifies the other Contracting State through diplomatic channels at least six months before the end of any calendar year, of its intention to terminate its effect. In such event, the Agreement shall cease to have effect: (a) in respect of taxes withheld at the source on amounts paid or credited to non-residents from or after January 1 of the next calendar year; and (b) in respect of other taxes for taxation periods beginning from or after January 1 of the next calendar year.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) in respect of taxes withheld at the source on amounts paid or credited to non-residents from or after January 1 of the next calendar year; and
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) in respect of other taxes for taxation periods beginning from or after January 1 of the next calendar year.
Income Tax Conventions Implementation Act, 1996 — I-3.51
DONE in Ottawa this 5th day of October 1995, in two copies, each in the English, French and Russian languages, all the three texts having the same force. FOR THE GOVERNMENT OF CANADA: Paul Martin FOR THE GOVERNMENT OF THE RUSSIAN FEDERATION: Alexander Zaveryukha
Income Tax Conventions Implementation Act, 1996 — I-3.51
FOR THE GOVERNMENT OF THE RUSSIAN FEDERATION:
Income Tax Conventions Implementation Act, 1996 — I-3.51
At the signing of the Agreement between the Government of Canada and the Government of the Russian Federation for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, the undersigned have agreed on the following provisions which shall form an integral part of the Agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 It is understood that an entity that is a resident of Russia and of which at least 10 per cent of the statutory capital is owned by residents of Canada, or a permanent establishment of a Canadian resident carrying on activities in Russia, shall, in computing its profits, deduct interest on loans, whether paid to a bank or another person and without regard to the period of the loan, provided the amount of the interest does not exceed the amount that would have been agreed upon between independent persons.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 Irrespective of the participation of the Contracting States in the General Agreement on Trade in Services (GATS), or in other international agreements, the Contracting States in their tax relations will be covered by the provisions of the present Agreement.
Income Tax Conventions Implementation Act, 1996 — I-3.51
The Government of Canada and the Government of the Republic of South Africa, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, have agreed as follows:
Income Tax Conventions Implementation Act, 1996 — I-3.51
This Convention shall apply to persons who are residents of one or both of the Contracting States.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 The existing taxes to which the Convention shall apply are: (a) in the case of Canada: the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”); (b) in the case of South Africa: (i) the normal tax, (ii) the non-resident shareholders’ tax, and (iii) the secondary tax on companies, (hereinafter referred to as “South African tax”).
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) 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, 1996 — I-3.51
the taxes imposed by the Government of Canada under the Income Tax Act (hereinafter referred to as “Canadian tax”);
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) in the case of South Africa: (i) the normal tax, (ii) the non-resident shareholders’ tax, and (iii) the secondary tax on companies, (hereinafter referred to as “South African tax”).
Income Tax Conventions Implementation Act, 1996 — I-3.51 (ii)
(ii) the non-resident shareholders’ tax, and
Income Tax Conventions Implementation Act, 1996 — I-3.51
(hereinafter referred to as “South African tax”).
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 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, 1996 — I-3.51 1
1 In 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 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, (ii) the seas and airspace above every area referred to in subparagraph (i) in respect of any activity carried on in connection with the exploration for or the exploitation of the natural resources referred to therein; (b) the term “South Africa” means the Republic of South Africa and, when used in a geographical sense, includes the territorial sea thereof as well as any area outside the territorial sea, including the continental shelf, which has been or may hereafter be designated, under the laws of South Africa and in accordance with international law, as an area within which South Africa may exercise sovereign rights or jurisdiction; (c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Canada or South Africa; (d) the term “person” includes an individual, an estate, a trust, a company and any other body of persons which is treated as an entity for tax purposes; the term also includes a partnership in the case of Canada; (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 his authorized representative, (ii) in the case of South Africa, the Commissioner for Inland 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 and association deriving its status as such from the laws in force in a Contracting State; (h) the term “international traffic” means any transport by ship or aircraft operated by a resident of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) the term “South Africa” means the Republic of South Africa and, when used in a geographical sense, includes the territorial sea thereof as well as any area outside the territorial sea, including the continental shelf, which has been or may hereafter be designated, under the laws of South Africa and in accordance with international law, as an area within which South Africa may exercise sovereign rights or jurisdiction;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (c)
(c) the terms “a Contracting State” and “the other Contracting State” mean, as the context requires, Canada or South Africa;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (d)
(d) the term “person” includes an individual, an estate, a trust, a company and any other body of persons which is treated as an entity for tax purposes; the term also includes a partnership in the case of Canada;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (f)
(f) the term “competent authority” means: (i) in the case of Canada, the Minister of National Revenue or his authorized representative, (ii) in the case of South Africa, the Commissioner for Inland Revenue or his authorized representative;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (ii)
(ii) in the case of South Africa, the Commissioner for Inland Revenue or his authorized representative;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (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 laws in force in a Contracting State;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (i)
(i) any individual possessing the nationality of a Contracting State,
Income Tax Conventions Implementation Act, 1996 — I-3.51 (ii)
(ii) any legal person, partnership and association deriving its status as such from the laws in force in a Contracting State;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (h)
(h) the term “international traffic” means any transport by ship or aircraft operated by a resident of a Contracting State, except when the ship or aircraft is operated solely between places in the other Contracting State.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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.
Income Tax Conventions Implementation Act, 1996 — I-3.51 1
1 For the purposes of this Convention, the term “resident of a Contracting State” means: (a) in the case of Canada, (i) any person who, under the laws of Canada, is liable to tax in Canada by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature, (ii) Canada or a political subdivision or local authority thereof or any agency or instrumentality of Canada, or subdivision or authority thereof; (b) in the case of South Africa, any individual who is ordinarily resident in South Africa and any other person which has its place of effective management in South Africa.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) in the case of Canada, (i) any person who, under the laws of Canada, is liable to tax in Canada by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature, (ii) Canada or a political subdivision or local authority thereof or any agency or instrumentality of Canada, or subdivision or authority thereof;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (i)
(i) any person who, under the laws of Canada, is liable to tax in Canada by reason of his domicile, residence, place of management, place of incorporation or any other criterion of a similar nature,
Income Tax Conventions Implementation Act, 1996 — I-3.51 (ii)
(ii) Canada or a political subdivision or local authority thereof or any agency or instrumentality of Canada, or subdivision or authority thereof;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) in the case of South Africa, any individual who is ordinarily resident in South Africa and any other person which has its place of effective management in South Africa.
Income Tax Conventions Implementation Act, 1996 — I-3.51 2
2 Where by reason of the provisions of paragraph 1 an individual is a resident of both Contracting States, then his status shall be determined as follows: (a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests); (b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode; (c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national; (d) if he 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.
Income Tax Conventions Implementation Act, 1996 — I-3.51 (a)
(a) he shall be deemed to be a resident only of the State in which he has a permanent home available to him; if he has a permanent home available to him in both States, he shall be deemed to be a resident only of the State with which his personal and economic relations are closer (centre of vital interests);
Income Tax Conventions Implementation Act, 1996 — I-3.51 (b)
(b) if the State in which he has his centre of vital interests cannot be determined, or if he has not a permanent home available to him in either State, he shall be deemed to be a resident only of the State in which he has an habitual abode;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (c)
(c) if he has an habitual abode in both States or in neither of them, he shall be deemed to be a resident only of the State of which he is a national;
Income Tax Conventions Implementation Act, 1996 — I-3.51 (d)
(d) if he 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.
Income Tax Conventions Implementation Act, 1996 — I-3.51 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, 1996 — I-3.51 (a)
(a) it shall be deemed to be a resident only of the State of which it is a national;