GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada–Ireland Tax Convention Act, 2004 — C-6.3 5
5 Notwithstanding the provisions of paragraphs 1 and 2, where a person — other than an agent of an independent status to whom paragraph 6 applies — is acting on behalf of an enterprise and has, and habitually exercises, in a Contracting State an authority to conclude contracts on behalf of the enterprise, that enterprise shall be deemed to have a permanent establishment in that State in respect of any activities which that person undertakes for the enterprise, unless the activities of such person are limited to those mentioned in paragraph 4 which, if exercised through a fixed place of business, would not make this fixed place of business a permanent establishment under the provisions of that paragraph.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 6
6 An enterprise of a Contracting State shall not be deemed to have a permanent establishment in the other Contracting State merely because it carries on business in that other State through a broker, general commission agent or any other agent of an independent status, provided that such persons are acting in the ordinary course of their business.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 7
7 The fact that a company which is a resident of a Contracting State controls or is controlled by a company which is a resident of the other Contracting State, or which carries on business in that other State (whether through a permanent establishment or otherwise), shall not of itself constitute either company a permanent establishment of the other.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 1
1 Income derived by a resident of a Contracting State from immovable property (including income from agriculture or forestry) situated in the other Contracting State may be taxed in that other State.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 2
2 For the purposes of this Convention, the term “immovable property” shall have the meaning which it has under the law of the Contracting State in which the property in question is situated. The term shall in any case include property accessory to immovable property, livestock and equipment used in agriculture and forestry, rights to which the provisions of general law respecting landed property apply, usufruct of immovable property and rights to variable or fixed payments as consideration for the working of, or the right to work, mineral deposits, sources and other natural resources; ships and aircraft shall not be regarded as immovable property.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 3
3 The provisions of paragraph 1 shall apply to income derived from the direct use, letting or use in any other form of immovable property and to income from the alienation of such property.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 4
4 The provisions of paragraphs 1 and 3 shall also apply to the income from immovable property of an enterprise and to income from immovable property used for the performance of independent personal services.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 1
1 The profits of an enterprise of a Contracting State shall be taxable only in that State unless the enterprise carries on business in the other Contracting State through a permanent establishment situated therein. If the enterprise carries on business as aforesaid, the profits of the enterprise may be taxed in the other State but only so much of them as is attributable to that permanent establishment.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 2
2 Subject to the provisions of paragraph 3, where an enterprise of a Contracting State carries on business in the other Contracting State through a permanent establishment situated therein, there shall in each Contracting State be attributed to that permanent establishment the profits which it might be expected to make if it were a distinct and separate enterprise engaged in the same or similar activities under the same or similar conditions and dealing wholly independently with the enterprise of which it is a permanent establishment.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 3
3 In determining the profits of a permanent establishment, there shall be allowed as deductions expenses which are incurred for the purposes of the permanent establishment, including executive and general administrative expenses so incurred, whether in the State in which the permanent establishment is situated or elsewhere.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 4
4 Insofar as it has been customary in a Contracting State to determine the profits to be attributed to a permanent establishment on the basis of an apportionment of the total profits of the enterprise to its various parts, nothing in paragraph 2 shall preclude that Contracting State from determining the profits to be taxed by such an apportionment as may be customary; the method of apportionment adopted shall, however, be such that the result shall be in accordance with the principles contained in this Article.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 5
5 No profits shall be attributed to a permanent establishment by reason of the mere purchase by that permanent establishment of goods or merchandise for the enterprise.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 6
6 For the purposes of the preceding paragraphs of this Article, the profits to be attributed to the permanent establishment shall be determined by the same method year by year unless there is good and sufficient reason to the contrary.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 7
7 Where profits include items which are dealt with separately in other Articles of this Convention, then the provisions of those Articles shall not be affected by the provisions of this Article.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 1
1 Profits of an enterprise of a Contracting State from the operation of ships or aircraft in international traffic shall be taxable only in that State.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 2
2 Notwithstanding the provisions of Article 7, profits derived by an enterprise of a Contracting State from a voyage of a ship or aircraft where the principal purpose of the voyage is to transport passengers or property between places in the other Contracting State may be taxed in that other State.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 3
3 In this Article, profits derived by an enterprise of one of the Contracting States from the operation of ships or aircraft in international traffic include: (a) gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic; (b) interest on sums generated directly from the operation of ships or aircraft in international traffic provided that such interest is incidental to the operation; (c) profits from the rental of ships or aircraft operated in international traffic; and (d) profits from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used in international traffic.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (a)
(a) gross receipts and revenues derived directly from the operation of ships or aircraft in international traffic;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (b)
(b) interest on sums generated directly from the operation of ships or aircraft in international traffic provided that such interest is incidental to the operation;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (c)
(c) profits from the rental of ships or aircraft operated in international traffic; and
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (d)
(d) profits from the use, maintenance or rental of containers (including trailers and related equipment for the transport of containers) used in international traffic.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 4
4 The provisions of paragraphs 1 and 2 shall also apply to profits from participation in a pool, a joint business or an international operating agency.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 1
1 Where (a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or (b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State, and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but by reason of those conditions have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (a)
(a) an enterprise of a Contracting State participates directly or indirectly in the management, control or capital of an enterprise of the other Contracting State, or
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (b)
(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of a Contracting State and an enterprise of the other Contracting State,
Canada–Ireland Tax Convention Act, 2004 — C-6.3
and in either case conditions are made or imposed between the two enterprises in their commercial or financial relations which differ from those which would be made between independent enterprises, then any profits which would, but for those conditions, have accrued to one of the enterprises, but by reason of those conditions have not so accrued, may be included in the profits of that enterprise and taxed accordingly.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 2
2 Where a Contracting State includes in the profits of an enterprise of that State — and taxes accordingly — profits on which an enterprise of the other Contracting State has been charged to tax in that other State and the profits so included are profits which would have accrued to the enterprise of the first-mentioned State if the conditions made between the two enterprises had been those which would have been made between independent enterprises, then that other State shall make an appropriate adjustment to the amount of the tax charged therein on those profits. In determining such adjustment, due regard shall be had to the other provisions of this Convention and the competent authorities of the Contacting States shall if necessary consult each other.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 3
3 A Contracting State shall not change the profits of a person in the circumstances referred to in paragraph 1 after the expiry of the time limits provided in its national laws and, in any case, after six years from the end of the taxable period in which the profits which would be subject to such change would, but for the conditions referred to in paragraph 1, have accrued to that person.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 4
4 The provisions of paragraphs 2 and 3 shall not apply in the case of fraud or wilful default.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 1
1 Dividends paid by a company, which is a resident of a Contracting State to a resident of the other Contracting State, may be taxed in that other Contracting State.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 2
2 However, such dividends may also be taxed in the Contracting State of which the company paying the dividends is a resident and according to the laws of that State, but if the beneficial owner of the dividends is a resident of the other Contracting State, the tax so charged shall not exceed: (a) except in the case of dividends paid by a non-resident-owned investment corporation that is a resident of Canada, 5 per cent of the gross amount of the dividends if the beneficial owner is a company which controls directly or indirectly 10 per cent or more of the voting power in the company paying the dividends; (b) 15 per cent of the gross amount of the dividends in all other cases. This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (a)
(a) except in the case of dividends paid by a non-resident-owned investment corporation that is a resident of Canada, 5 per cent of the gross amount of the dividends if the beneficial owner is a company which controls directly or indirectly 10 per cent or more of the voting power in the company paying the dividends;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (b)
(b) 15 per cent of the gross amount of the dividends in all other cases.
Canada–Ireland Tax Convention Act, 2004 — C-6.3
This paragraph shall not affect the taxation of the company in respect of the profits out of which the dividends are paid.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 3
3 The term “dividends” as used in this Article means income from shares or other rights, not being debt-claims, participating in profits, as well as any income or distribution assimilated to income from shares under the taxation laws of the Contracting State of which the company paying the dividends or income or making the distribution is a resident.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 4
4 The provisions of paragraphs 1 and 2 shall not apply if the beneficial owner of the dividends, being a resident of a Contracting State, carries on business in the other Contracting State of which the company paying the dividends is a resident through a permanent establishment situated therein, or performs in the other Contracting State independent personal services from a fixed base situated therein, and the holding in respect of which the dividends 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–Ireland Tax Convention Act, 2004 — C-6.3 5
5 Where a company which is a resident of a Contracting State derives profits or income from the other Contracting State, that other State may not impose any tax on the dividends paid by the company, except insofar as such dividends are paid to a resident of that other State, or insofar as the holding in respect of which the dividends are paid is effectively connected with a permanent establishment or a fixed base situated in that other State, nor subject the company’s undistributed profits to a tax on undistributed profits, even if the dividends paid or the undistributed profits consist wholly or partly of profits or income arising in such other State.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 6
6 Nothing in this Convention shall be construed as preventing a Contracting State from imposing on the earnings of a company attributable to a permanent establishment in that State, a tax in addition to the tax which would be chargeable on the earnings of a company which is a national of that State, provided that any additional tax so imposed shall not exceed 5 per cent of the amount of such earnings which have not been subjected to such additional tax in previous taxation years. For the purpose of this provision, the term “earnings” means the profits attributable to a permanent establishment in a Contracting State (including gains from the alienation of property forming part of the business property of such a permanent establishment) in a year and previous years after deducting therefrom: (a) business losses attributable to such a permanent establishment (including losses from the alienation of property forming part of the business property of such a permanent establishment) in such year and previous years; (b) all taxes, other than the additional tax referred to in this paragraph, imposed on such profits in that State; (c) the profits reinvested in that State as determined in accordance with the laws of that State; and (d) five hundred thousand Canadian dollars ($500,000), or its equivalent in Euros, less any amount deducted in that State under this subparagraph by the company or a company associated therewith with respect to the same or a similar business; for the purposes of this subparagraph, a company is associated with another company if either company participates directly or indirectly in the management or control of the other company or if the same persons participate directly or indirectly in the management or control of both companies.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (a)
(a) business losses attributable to such a permanent establishment (including losses from the alienation of property forming part of the business property of such a permanent establishment) in such year and previous years;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (b)
(b) all taxes, other than the additional tax referred to in this paragraph, imposed on such profits in that State;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (c)
(c) the profits reinvested in that State as determined in accordance with the laws of that State; and
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (d)
(d) five hundred thousand Canadian dollars ($500,000), or its equivalent in Euros, less any amount deducted in that State under this subparagraph by the company or a company associated therewith with respect to the same or a similar business; for the purposes of this subparagraph, a company is associated with another company if either company participates directly or indirectly in the management or control of the other company or if the same persons participate directly or indirectly in the management or control of both companies.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 7
7 The provisions of paragraph 6 shall also apply with respect to earnings derived from the alienation of immovable property in a Contracting State by a company carrying on a trade in immovable property, whether or not it has a permanent establishment in that State, but only insofar as these earnings may be taxed in that State under the provisions of Article 6 or paragraph 1 of Article 13.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 1
1 Interest arising in a Contracting State and paid to a resident of the other Contracting State may be taxed in that other State.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 2
2 However, such interest may also be taxed in the Contracting State in which it arises, and according to the laws of that State, but if the recipient is the beneficial owner of the interest the tax so charged shall not exceed 10 per cent of the gross amount of the interest.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 3
3 Notwithstanding the provisions of paragraph 2, interest arising in a Contracting State shall be exempt from tax in that State if it is paid: (a) in respect of indebtedness of the government of that Contracting State or of a political subdivision or local authority thereof provided that the interest is beneficially owned by a resident of the other Contracting State; (b) to a resident of the other Contracting State, who is the beneficial owner thereof, with respect to indebtedness arising in consequence of the sale on credit by a resident of the other Contracting State of any equipment, merchandise or services, except where the sale or indebtedness was between related persons; (c) to a resident of the other Contracting State, who is the beneficial owner thereof, in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured (i) in the case of Canada, by Export Development Canada; and (ii) in the case of Ireland, under an export credit guarantee scheme administered by the Government of Ireland; or (d) to a resident of the other Contracting State who was constituted and is operated exclusively to administer or provide benefits under one or more pension, retirement or other employee benefits plans provided that: (i) the resident is the beneficial owner of the interest and is generally exempt from tax in the other State; and (ii) the interest is not derived from carrying on a trade or a business or from a related person.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (a)
(a) in respect of indebtedness of the government of that Contracting State or of a political subdivision or local authority thereof provided that the interest is beneficially owned by a resident of the other Contracting State;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (b)
(b) to a resident of the other Contracting State, who is the beneficial owner thereof, with respect to indebtedness arising in consequence of the sale on credit by a resident of the other Contracting State of any equipment, merchandise or services, except where the sale or indebtedness was between related persons;
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (c)
(c) to a resident of the other Contracting State, who is the beneficial owner thereof, in respect of a loan made, guaranteed or insured, or a credit extended, guaranteed or insured (i) in the case of Canada, by Export Development Canada; and (ii) in the case of Ireland, under an export credit guarantee scheme administered by the Government of Ireland; or
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (i)
(i) in the case of Canada, by Export Development Canada; and
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (ii)
(ii) in the case of Ireland, under an export credit guarantee scheme administered by the Government of Ireland; or
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (d)
(d) to a resident of the other Contracting State who was constituted and is operated exclusively to administer or provide benefits under one or more pension, retirement or other employee benefits plans provided that: (i) the resident is the beneficial owner of the interest and is generally exempt from tax in the other State; and (ii) the interest is not derived from carrying on a trade or a business or from a related person.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (i)
(i) the resident is the beneficial owner of the interest and is generally exempt from tax in the other State; and
Canada–Ireland Tax Convention Act, 2004 — C-6.3 (ii)
(ii) the interest is not derived from carrying on a trade or a business or from a related person.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 4
4 The term “interest”, as used in this Article, means income from debt-claims of every kind, whether or not secured by mortgage, and whether or not carrying a right to participate in the debtor’s profits, and, in particular, income from government securities and income from bonds or debentures, as well as all other income assimilated to income from money lent by the taxation laws of the State in which the income arises but does not include any income which is treated as a dividend under Article 10.
Canada–Ireland Tax Convention Act, 2004 — C-6.3 5
5 The provisions of paragraphs 1, 2 and 3 shall not apply if the beneficial owner of the interest, being a resident of a Contracting State, carries on business in the other Contracting State in which the interest arises through a permanent establishment situated therein, or performs in that other State independent personal services from a fixed base situated therein, and the debt-claim in respect of which the interest 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–Ireland Tax Convention Act, 2004 — C-6.3 6
6 Interest shall be deemed to arise in a Contracting State when the payer is a resident of that State. Where, however, the person paying the interest, whether that person 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 indebtedness on which the interest is paid was incurred, and the interest is borne by such permanent establishment or fixed base, then such interest shall be deemed to arise in the Contracting State in which the permanent establishment or fixed base is situated.