GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 In the case of Sweden, double taxation shall be avoided as follows: (a) Where a resident of Sweden derives income which under the laws of Canada and in accordance with the provisions of this Convention may be taxed in Canada, Sweden shall allow — subject to the provisions of the law of Sweden concerning credit for foreign tax (as it may be amended from time to time without changing the general principle hereof) — as a deduction from the tax on such income, an amount equal to the Canadian tax paid in respect of such income. (b) Where a resident of Sweden derives income which shall be taxable only in Canada according to this Convention, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in Canada. (c) Notwithstanding the provisions of subparagraph (a), dividends paid by a company which is a resident of Canada to a company which is a resident of Sweden shall be exempt from Swedish tax according to the provisions of Swedish law governing the exemption of tax on dividends paid to Swedish companies by subsidiaries abroad.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) Where a resident of Sweden derives income which under the laws of Canada and in accordance with the provisions of this Convention may be taxed in Canada, Sweden shall allow — subject to the provisions of the law of Sweden concerning credit for foreign tax (as it may be amended from time to time without changing the general principle hereof) — as a deduction from the tax on such income, an amount equal to the Canadian tax paid in respect of such income.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) Where a resident of Sweden derives income which shall be taxable only in Canada according to this Convention, Sweden may, when determining the graduated rate of Swedish tax, take into account the income which shall be taxable only in Canada.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (c)
(c) Notwithstanding the provisions of subparagraph (a), dividends paid by a company which is a resident of Canada to a company which is a resident of Sweden shall be exempt from Swedish tax according to the provisions of Swedish law governing the exemption of tax on dividends paid to Swedish companies by subsidiaries abroad.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 For the purposes of this Article, profits, income or gains of a resident of a Contracting State which may be taxed in the other Contracting State in accordance with this Convention shall be deemed to arise from sources in that other State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 Nationals 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 nationals of that other State in the same circumstances are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to individuals who are not residents of one or both of the Contracting States.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 The taxation on a permanent establishment which an enterprise of a Contracting State has in the other Contracting State shall not be less favourably levied in that other State than the taxation levied on enterprises of that other State carrying on the same activities.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 Nothing in this Article shall 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, 1997 — I-3.52 4
4 Except where the provisions of paragraph 1 of Article 9, paragraph 8 of Article 11, or paragraph 7 of Article 12 apply, interest, royalties and other disbursements paid by an enterprise of a Contracting State to a resident of the other Contracting State shall, for the purposes of determining the taxable profits of such enterprise, be deductible under the same conditions as if they had been paid to a resident of the first-mentioned State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 5
5 The provisions of paragraph 4 shall not affect the operation of any provision of the taxation laws of a Contracting State: (a) relating to the deductibility of interest and which is in force on the date of signature of this Convention (including any subsequent modification of such provisions that does not change the general nature thereof); or (b) adopted after such date by a Contracting State and which is designed to ensure that a person who is not a resident of that State does not enjoy, under the laws of that State, a tax treatment that is more favourable than that enjoyed by residents of that State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) relating to the deductibility of interest and which is in force on the date of signature of this Convention (including any subsequent modification of such provisions that does not change the general nature thereof); or
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) adopted after such date by a Contracting State and which is designed to ensure that a person who is not a resident of that State does not enjoy, under the laws of that State, a tax treatment that is more favourable than that enjoyed by residents of that State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 6
6 Enterprises of a Contracting State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of the other Contracting State, shall not be subjected in the first-mentioned State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which other similar enterprises of the first-mentioned State, the capital of which is wholly or partly owned or controlled, directly or indirectly, by one or more residents of a third State, are or may be subjected.
Income Tax Conventions Implementation Act, 1997 — I-3.52 7
7 In this Article, the term “taxation” means taxes which are the subject of this Convention.
Income Tax Conventions Implementation Act, 1997 — I-3.52 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 Convention, 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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 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 Convention.
Income Tax Conventions Implementation Act, 1997 — I-3.52 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 Convention.
Income Tax Conventions Implementation Act, 1997 — I-3.52 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 Convention and may communicate with each other directly for the purpose of applying the Convention.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 The competent authorities of the Contracting States shall exchange such information as is relevant for carrying out the provisions of this Convention or of the domestic laws of the Contracting States concerning taxes covered by the Convention insofar as the taxation thereunder is not contrary to the Convention. 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 Convention. 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, 1997 — I-3.52 2
2 In no case shall the provisions of paragraph 1 be construed so as to impose on a Contracting State the obligation: (a) to carry out administrative measures at variance with the laws and 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, 1997 — I-3.52 (a)
(a) to carry out administrative measures at variance with the laws and administrative practice of that or of the other Contracting State;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (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, 1997 — I-3.52 (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, 1997 — I-3.52 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, 1997 — I-3.52 4
4 For the purposes of this Article, the Convention shall, notwithstanding the provisions of Article 2, apply to: (a) all taxes imposed by the Government of Canada; and (b) all taxes imposed by the Government of Sweden or its municipalities and county councils.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) all taxes imposed by the Government of Canada; and
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) all taxes imposed by the Government of Sweden or its municipalities and county councils.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 Nothing in this Convention shall affect the fiscal privileges of diplomatic agents or consular officers under the general rules of international law or under the provisions of special agreements.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 Notwithstanding Article 4, an individual who is a member of a diplomatic mission, consular post or permanent mission of a Contracting State which is situated in the other Contracting State or in a third State shall be deemed for the purposes of the Convention to be a resident of the sending State if he is liable in the sending State to the same obligations in relation to tax on his total income as are residents of that sending State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 The Convention shall not apply to international organizations, to organs or officials thereof and to persons who are members of a diplomatic mission, consular post or permanent mission of a third State or group of States, being present in a Contracting State and who are not liable in either Contracting State to the same obligations in relation to tax on their total income as are residents thereof.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 The provisions of this Convention shall not be construed 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.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) by the laws of a Contracting State in the determination of the tax imposed by that State; or
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) by any other agreement entered into by a Contracting State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 Nothing in the Convention shall be construed as preventing a Contracting State from imposing a tax on amounts included in the income of a resident of that State with respect to a partnership, trust, or controlled foreign affiliate, in which he has an interest.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 Contributions in a year in respect of services rendered in that year paid by, or on behalf of, an individual who is a resident of a Contracting State to a pension plan that is recognized for tax purposes in the other Contracting State shall, during a period not exceeding in the aggregate 60 months, be treated in the same way for tax purposes in the first-mentioned State as a contribution paid to a pension plan that is recognized for tax purposes in that first-mentioned State, provided that: (a) such individual was contributing on a regular basis to the pension plan for a period ending immediately before he became a resident of the first-mentioned State; and (b) the competent authority of the first-mentioned State agrees that the pension plan corresponds to a pension plan recognized for tax purposes by that State. For the purposes of this paragraph, “pension plan” includes a pension plan created under the social security system in a Contracting State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) such individual was contributing on a regular basis to the pension plan for a period ending immediately before he became a resident of the first-mentioned State; and
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) the competent authority of the first-mentioned State agrees that the pension plan corresponds to a pension plan recognized for tax purposes by that State. For the purposes of this paragraph, “pension plan” includes a pension plan created under the social security system in a Contracting State.
Income Tax Conventions Implementation Act, 1997 — I-3.52
For the purposes of this paragraph, “pension plan” includes a pension plan created under the social security system in a Contracting State.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 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 Convention 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 3 of Article 24 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.
Income Tax Conventions Implementation Act, 1997 — I-3.52 1
1 This Convention shall be ratified and the instruments of ratification shall be exchanged at Ottawa as soon as possible.
Income Tax Conventions Implementation Act, 1997 — I-3.52 2
2 The Convention shall enter into force upon the exchange of instruments of ratification and its provisions shall have effect: (a) in Canada: (i) 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 that in which the exchange of instruments of ratification takes place; and (ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January in the calendar year next following that in which the exchange of instruments of ratification takes place; (b) in Sweden, in respect of income derived on or after the first day of January in the calendar year next following that in which the exchange of instruments of ratification takes place.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) in Canada: (i) 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 that in which the exchange of instruments of ratification takes place; and (ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January in the calendar year next following that in which the exchange of instruments of ratification takes place;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (i)
(i) 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 that in which the exchange of instruments of ratification takes place; and
Income Tax Conventions Implementation Act, 1997 — I-3.52 (ii)
(ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January in the calendar year next following that in which the exchange of instruments of ratification takes place;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) in Sweden, in respect of income derived on or after the first day of January in the calendar year next following that in which the exchange of instruments of ratification takes place.
Income Tax Conventions Implementation Act, 1997 — I-3.52 3
3 The provisions of the Convention of 14th October, 1983 between Canada and Sweden for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital shall cease to have effect: (a) in Canada: (i) 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 that in which the exchange of instruments of ratification takes place; and (ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January in the calendar year next following that in which the exchange of instruments of ratification takes place; (b) in Sweden: (i) in respect of income derived on or after the first day of January in the calendar year next following that in which the exchange of instruments of ratification takes place; and (ii) in respect of capital tax which is assessed in or after the second calendar year next following that in which the exchange of instruments of ratification takes place.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) in Sweden: (i) in respect of income derived on or after the first day of January in the calendar year next following that in which the exchange of instruments of ratification takes place; and (ii) in respect of capital tax which is assessed in or after the second calendar year next following that in which the exchange of instruments of ratification takes place.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (i)
(i) in respect of income derived on or after the first day of January in the calendar year next following that in which the exchange of instruments of ratification takes place; and
Income Tax Conventions Implementation Act, 1997 — I-3.52 (ii)
(ii) in respect of capital tax which is assessed in or after the second calendar year next following that in which the exchange of instruments of ratification takes place.
Income Tax Conventions Implementation Act, 1997 — I-3.52 4
4 The Agreement dated 21st November, 1929, between Canada and Sweden providing for the reciprocal exemption from income tax on earnings derived from the operation of ships is terminated on the date on which this 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 after the year of the exchange of instruments of ratification, give written notice of termination to the other Contracting State and in such event, the Convention shall cease to have effect: (a) in Canada: (i) 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 that in which the notice is given; and (ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January in the calendar year next following that in which the notice is given; (b) in Sweden, in respect of income derived on or after the first day of January in the calendar year next following that in which the notice is given.
Income Tax Conventions Implementation Act, 1997 — I-3.52 (a)
(a) in Canada: (i) 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 that in which the notice is given; and (ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January in the calendar year next following that in which the notice is given;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (i)
(i) 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 that in which the notice is given; and
Income Tax Conventions Implementation Act, 1997 — I-3.52 (ii)
(ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January in the calendar year next following that in which the notice is given;
Income Tax Conventions Implementation Act, 1997 — I-3.52 (b)
(b) in Sweden, in respect of income derived on or after the first day of January in the calendar year next following that in which the notice is given.
Income Tax Conventions Implementation Act, 1997 — I-3.52
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Convention.
Income Tax Conventions Implementation Act, 1997 — I-3.52
DONE in duplicate at Stockholm, this 27th day of August 1996 in the English, French and Swedish 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 Lithuania, 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 Lithuania or of its local authorities and on behalf of Canada, irrespective of the manner in which they are levied.