GreatNorthCollective/greatnorth-canada-federal-laws-text huggingface dataset:
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (a)
In such a case this Convention shall apply for the last time: (a) in respect of taxes withheld at source, to amounts paid or remitted before the expiration of the calendar year in which the notice of termination is given; (b) in respect of other taxes covered by this Convention, to amounts received during the taxable year beginning in the calendar year in which the notice of termination is given.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (a)
(a) in respect of taxes withheld at source, to amounts paid or remitted before the expiration of the calendar year in which the notice of termination is given;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (b)
(b) in respect of other taxes covered by this Convention, to amounts received during the taxable year beginning in the calendar year in which the notice of termination is given.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
In witness whereof the undersigned, duly authorized to that effect, have signed this Convention.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
Done in duplicate at Brasilia, this 4th day of June, 1984 in the English, Portuguese and French languages, each version being equally authentic.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
At the moment of the signature of the Convention for the avoidance of double taxation with respect to taxes on income between Canada and the Federative Republic of Brazil, the undersigned, being duly authorized thereto, have agreed upon the following provisions which constitute an integral part of the present Convention.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 1
1 With reference to Article III, paragraph 1(d) It is understood that in Canada the term person also includes a partnership, an estate and a trust.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
It is understood that in Canada the term person also includes a partnership, an estate and a trust.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 2
2 With reference to Article III, paragraph 1(f) It is understood that in French the term société also means a corporation within the meaning of Canadian law.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
It is understood that in French the term société also means a corporation within the meaning of Canadian law.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 3
3 With reference to Article VI, paragraph 1 It is understood that in the case of Canada the provisions of Article VI, paragraph 1, shall also apply to profits from the alienation of immovable property not taxed therein as capital gains.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
It is understood that in the case of Canada the provisions of Article VI, paragraph 1, shall also apply to profits from the alienation of immovable property not taxed therein as capital gains.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 4
4 With reference to Article VII It is understood that where an enterprise of a Contracting State has carried on business in the other Contracting State through a permanent establishment situated therein, the profits of the enterprise which are attributable to that permanent establishment and which are received by the enterprise after it has ceased to carry on business as aforesaid, may be taxed in that other State in accordance with the principles laid down in Article VII.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
It is understood that where an enterprise of a Contracting State has carried on business in the other Contracting State through a permanent establishment situated therein, the profits of the enterprise which are attributable to that permanent establishment and which are received by the enterprise after it has ceased to carry on business as aforesaid, may be taxed in that other State in accordance with the principles laid down in Article VII.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 5
5 With reference to Article VII, paragraph 3 It is understood that the provisions of this paragraph shall apply whether the expenses mentioned therein are incurred in the State in which the permanent establishment is situated or elsewhere.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
It is understood that the provisions of this paragraph shall apply whether the expenses mentioned therein are incurred in the State in which the permanent establishment is situated or elsewhere.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 6
6 With reference to Article X, paragraph 4 It is understood that in the case of Brazil the term dividends also includes any distribution in respect of certificates of an investment-trust which is a resident of Brazil.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
It is understood that in the case of Brazil the term dividends also includes any distribution in respect of certificates of an investment-trust which is a resident of Brazil.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 7
7 With reference to Article XI It is understood that the commissions arising in Brazil and paid to a Canadian company in connection with services rendered in respect of loans and financings are considered to be interest and subject to the provisions of paragraph 2 of Article XI.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
It is understood that the commissions arising in Brazil and paid to a Canadian company in connection with services rendered in respect of loans and financings are considered to be interest and subject to the provisions of paragraph 2 of Article XI.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 8
8 With reference to Article XII, paragraph 3 It is understood that the expression “for information concerning industrial, commercial or scientific experience” mentioned in paragraph 3 of Article XII includes income derived from the rendering of technical assistance and technical services.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
It is understood that the expression “for information concerning industrial, commercial or scientific experience” mentioned in paragraph 3 of Article XII includes income derived from the rendering of technical assistance and technical services.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 9
9 With reference to Article XIV It is understood that the provisions of Article XIV shall apply even if the activities are exercised by a partnership or a “Sociedade Civil” (Civil Company).
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
It is understood that the provisions of Article XIV shall apply even if the activities are exercised by a partnership or a “Sociedade Civil” (Civil Company).
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 10
10 With reference to Article XVI It is understood that, in the case of Brazil, the expression similar council includes the “conselho fiscal” (Statutory Audit Committee).
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
It is understood that, in the case of Brazil, the expression similar council includes the “conselho fiscal” (Statutory Audit Committee).
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 11
11 It is understood that the relief to be granted by Canada in accordance with the provision of paragraph 5 of Article XXII in respect of the Brazilian corporation tax paid on the profits out of which dividends are paid, shall be determined in accordance with the provision of the Canadian Income Tax Act in force from time to time, provided that in no case dividends to which paragraph 5 of Article XXII applies shall receive a tax treatment in Canada less favourable than that accorded under section 113 of the Canadian Income Tax Act , as in effect on the date of signature of this Convention.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 12
12 With reference to Article XXIII, paragraph 2 It is understood that the provisions of paragraph 5 of Article X are not in conflict with the provisions of paragraph 2 of Article XXIII.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
It is understood that the provisions of paragraph 5 of Article X are not in conflict with the provisions of paragraph 2 of Article XXIII.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 13
13 With reference to Article XXIII, paragraph 3 It is understood that: (a) the provisions of the Brazilian law which do not allow that royalties as defined in paragraph 3 of Article XII, paid by a company resident of Brazil to a resident of Canada which holds at least 50 per cent of the voting capital of that company, be deductible in determining the taxable income of the company resident of Brazil, are not in conflict with the provisions of paragraph 3 of Article XXIII of the present Convention; (b) in the event that Brazil, after the signature of the present Convention, would allow that royalties, paid by an enterprise which is a resident of Brazil to an enterprise which is a resident of a third State not located in Latin-America, and which holds at least 50 per cent of the capital of the enterprise which is a resident of Brazil, be deductible in determining the taxable income of this enterprise, an equal deduction will be automatically applicable, under similar conditions, to an enterprise which is a resident of Brazil paying royalties to an enterprise which is a resident of Canada; (c) a more-favored tax treatment granted by Brazil after the date of the signature of the present Convention, by virtue of an international Convention, to enterprises, the capital of which is wholly or partly owned or controlled, directly or indirectly, by residents of countries located in Latin-America shall not constitute, for the purposes of the provisions of paragraph 3 of Article XXIII, a discrimination against a Brazilian enterprise owned or controlled under the same conditions above-mentioned by a resident of Canada.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (a)
It is understood that: (a) the provisions of the Brazilian law which do not allow that royalties as defined in paragraph 3 of Article XII, paid by a company resident of Brazil to a resident of Canada which holds at least 50 per cent of the voting capital of that company, be deductible in determining the taxable income of the company resident of Brazil, are not in conflict with the provisions of paragraph 3 of Article XXIII of the present Convention; (b) in the event that Brazil, after the signature of the present Convention, would allow that royalties, paid by an enterprise which is a resident of Brazil to an enterprise which is a resident of a third State not located in Latin-America, and which holds at least 50 per cent of the capital of the enterprise which is a resident of Brazil, be deductible in determining the taxable income of this enterprise, an equal deduction will be automatically applicable, under similar conditions, to an enterprise which is a resident of Brazil paying royalties to an enterprise which is a resident of Canada; (c) a more-favored tax treatment granted by Brazil after the date of the signature of the present Convention, by virtue of an international Convention, to enterprises, the capital of which is wholly or partly owned or controlled, directly or indirectly, by residents of countries located in Latin-America shall not constitute, for the purposes of the provisions of paragraph 3 of Article XXIII, a discrimination against a Brazilian enterprise owned or controlled under the same conditions above-mentioned by a resident of Canada.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (a)
(a) the provisions of the Brazilian law which do not allow that royalties as defined in paragraph 3 of Article XII, paid by a company resident of Brazil to a resident of Canada which holds at least 50 per cent of the voting capital of that company, be deductible in determining the taxable income of the company resident of Brazil, are not in conflict with the provisions of paragraph 3 of Article XXIII of the present Convention;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (b)
(b) in the event that Brazil, after the signature of the present Convention, would allow that royalties, paid by an enterprise which is a resident of Brazil to an enterprise which is a resident of a third State not located in Latin-America, and which holds at least 50 per cent of the capital of the enterprise which is a resident of Brazil, be deductible in determining the taxable income of this enterprise, an equal deduction will be automatically applicable, under similar conditions, to an enterprise which is a resident of Brazil paying royalties to an enterprise which is a resident of Canada;
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (c)
(c) a more-favored tax treatment granted by Brazil after the date of the signature of the present Convention, by virtue of an international Convention, to enterprises, the capital of which is wholly or partly owned or controlled, directly or indirectly, by residents of countries located in Latin-America shall not constitute, for the purposes of the provisions of paragraph 3 of Article XXIII, a discrimination against a Brazilian enterprise owned or controlled under the same conditions above-mentioned by a resident of Canada.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 14
14 It is understood that the provisions of this Convention shall not be construed to restrict in any manner any exclusion, exemption, deduction, credit, or other allowance now or hereafter accorded: (a) by the laws of one of the Contracting States in the determination of the tax imposed by that Contracting State, or (b) by any other agreement entered into by a Contracting State.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (a)
(a) by the laws of one of the Contracting States in the determination of the tax imposed by that Contracting State, or
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 (b)
(b) by any other agreement entered into by a Contracting State.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 15
15 It is understood that for the determination of the income tax payable by a resident of a Contracting State in respect of income derived from the other Contracting State, the first-mentioned State shall not consider in any event that such an income is higher than the gross amount of the income paid in the other Contracting State.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5 16
16 Notwithstanding the provisions of paragraph 6 of Article X and of paragraph 15 of this Protocol, where a resident of Canada controls, directly or indirectly, alone or together with members of a related group or together with not more than four other residents of Canada, a company which is a resident of Brazil and in which he holds an equity percentage of at least 10 per cent, such resident may be subject to tax in Canada on his proportionate share of the aggregate of the company’s net income for any taxation year from property and businesses other than active businesses and the company’s net taxable capital gains for any taxation year from the alienation of property other than property used for active business purposes; for the purposes of this provision, any income from a source in a country other than Canada which pertains to or is incident to an active business carried on in a country other than Canada shall be deemed to be income from an active business.
Canada-Brazil Income Tax Convention Act, 1984 — C-1.5
In witness whereof the undersigned, duly authorized to that effect, have signed this Protocol.
Canada-Chile Free Trade Agreement Implementation Act — C-1.6 Preamble
Preamble WHEREAS the Government of Canada and the Government of the Republic of Chile have entered into a Free Trade Agreement having resolved to
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
strengthen the special bonds of friendship and cooperation between their nations,
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
contribute to the harmonious development and expansion of world and regional trade and provide a catalyst to broader international cooperation,
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
create an expanded and secure market for the goods and services produced in their territories,
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
establish clear and mutually advantageous rules governing their trade,
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
ensure a predictable commercial framework for business planning and investment,
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
build on their rights and obligations under the Marrakesh Agreement Establishing the World Trade Organization and other multilateral and bilateral instruments of cooperation,
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
enhance the competitiveness of their firms in global markets,
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
create new employment opportunities and improve working conditions and living standards in their respective territories,
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
undertake each of the preceding in a manner consistent with environmental protection and conservation,
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
preserve their flexibility to safeguard the public welfare,
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
strengthen the development and enforcement of environmental laws and regulations,
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
protect, enhance and enforce basic workers’ rights,
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
facilitate the accession of Chile to the North American Free Trade Agreement, and
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
WHEREAS the Government of Canada has entered into the Agreement having further resolved to
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
strengthen Canada’s national identity while at the same time protecting vital national characteristics and qualities, and
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
strengthen the Canadian economy and Canada’s competitiveness as a trading nation;
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
WHEREAS the Agreement applies generally throughout Canada;
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
AND WHEREAS it is necessary, in order to give effect to the Agreement, to make related or consequential amendments to certain Acts;
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
NOW, THEREFORE, Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Canada-Chile Free Trade Agreement Implementation Act — C-1.6 1
Short title 1 This Act may be cited as the Canada-Chile Free Trade Agreement Implementation Act .
Canada-Chile Free Trade Agreement Implementation Act — C-1.6 2
Definitions 2 (1) The definitions in this subsection apply in this Act. Agreement means the Free Trade Agreement entered into between the Government of Canada and the Government of the Republic of Chile and signed on December 5, 1996, and includes any rectifications to it made before its ratification by Canada. ( Accord ) Commission means the Free Trade Commission established under paragraph 1 of Article N-01 of the Agreement. ( Commission ) federal law means the whole or any portion of an Act of Parliament or a regulation, order or other instrument issued, made or established in the exercise of a power conferred by or under an Act of Parliament. ( texte législatif fédéral ) Minister , in respect of any provision of this Act, means the member of the Queen’s Privy Council for Canada designated under section 10 as the Minister for the purposes of that provision. ( ministre ) territory means (a) with respect to Canada, the territory to which its customs laws apply, including any areas beyond the territorial seas of Canada within which, in accordance with international law and its domestic law, Canada may exercise rights with respect to its sea bed and subsoil and their natural resources; and (b) with respect to Chile, the land, maritime, and air space under its sovereignty, and the exclusive economic zone and the continental shelf over which it exercises sovereign rights and jurisdiction in accordance with international law and its domestic law. ( territoire ) Publication of Agreement (2) The Agreement, including the Schedule of Canada and the Schedule of Chile referred to in Annex C-02.2 of the Agreement, shall be published in the Canada Treaty Series .
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
Agreement means the Free Trade Agreement entered into between the Government of Canada and the Government of the Republic of Chile and signed on December 5, 1996, and includes any rectifications to it made before its ratification by Canada. ( Accord )
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
Commission means the Free Trade Commission established under paragraph 1 of Article N-01 of the Agreement. ( Commission )
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
federal law means the whole or any portion of an Act of Parliament or a regulation, order or other instrument issued, made or established in the exercise of a power conferred by or under an Act of Parliament. ( texte législatif fédéral )
Canada-Chile Free Trade Agreement Implementation Act — C-1.6
Minister , in respect of any provision of this Act, means the member of the Queen’s Privy Council for Canada designated under section 10 as the Minister for the purposes of that provision. ( ministre )
Canada-Chile Free Trade Agreement Implementation Act — C-1.6 (a)
territory means (a) with respect to Canada, the territory to which its customs laws apply, including any areas beyond the territorial seas of Canada within which, in accordance with international law and its domestic law, Canada may exercise rights with respect to its sea bed and subsoil and their natural resources; and (b) with respect to Chile, the land, maritime, and air space under its sovereignty, and the exclusive economic zone and the continental shelf over which it exercises sovereign rights and jurisdiction in accordance with international law and its domestic law. ( territoire )
Canada-Chile Free Trade Agreement Implementation Act — C-1.6 3
Interpretation consistent with Agreement 3 For greater certainty, this Act, any provision of an Act enacted or amended by Part II and any other federal law that implements a provision of the Agreement or fulfils an obligation of the Government of Canada under the Agreement shall be interpreted in a manner consistent with the Agreement.
Canada-Chile Free Trade Agreement Implementation Act — C-1.6 4
Purpose 4 The purpose of this Act is to implement the Agreement, the objectives of which, as elaborated more specifically through its provisions, are to (a) eliminate barriers to trade in, and facilitate the cross-border movement of, goods and services between the territories of Canada and Chile; (b) promote conditions of fair competition in the free-trade area established by the Agreement; (c) substantially increase investment opportunities in the territories of Canada and Chile; (d) create effective procedures for the implementation and application of the Agreement, for its joint administration and for the resolution of disputes; and (e) establish a framework for further bilateral, regional and multilateral cooperation to expand and enhance the benefits of the Agreement.
Canada-Chile Free Trade Agreement Implementation Act — C-1.6 5
Binding on Her Majesty 5 This Act is binding on Her Majesty in right of Canada.