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I-3 - Taxation Act
Section 16.1.2
Disposition versions
16.1.2. For the purposes of the definition of “Canadian banking business” in section 1, subparagraph a of the first paragraph of section 21.32, section 125.1, the second paragraph of section 171, section 217.15, the definition of “goodwill amount” in section 333.4, section 740, subparagraph ii of subparagraph b of the first paragraph of section 785.2 and paragraph b.1 of section 1029.8.17, if a person is not resident in Canada but is resident in a country with which a tax agreement defining “permanent establishment” has been entered into, the establishment of the person means, despite sections 12 to 16.1, the permanent establishment of the person, within the meaning assigned by the tax agreement.
16.1.2. For the purposes of the definition of “Canadian banking business” in section 1, subparagraph a of the first paragraph of section 21.32, section 125.1, the second paragraph of section 171, section 217.15, the definition of “goodwill amount” in section 333.4, paragraph b of section 333.14, section 740, subparagraph ii of subparagraph b of the first paragraph of section 785.2 and paragraph b.1 of section 1029.8.17, if a person is not resident in Canada but is resident in a country with which a tax agreement defining “permanent establishment” has been entered into, the establishment of the person means, despite sections 12 to 16.1, the permanent establishment of the person, within the meaning assigned by the tax agreement.
16.1.2. For the purposes of subparagraph a of the first paragraph of section 21.32, section 125.1, the second paragraph of section 171, section 217.15, the definition of “goodwill amount” in section 333.4, paragraph b of section 333.14, section 740 and paragraph b.1 of section 1029.8.17, if a person is not resident in Canada but is resident in a country with which a tax agreement was entered into and in which the expression “permanent establishment” is defined, the establishment of the person means, despite sections 12 to 16.1, the permanent establishment of the person, within the meaning assigned by the tax agreement.
16.1.2. For the purposes of subparagraph a of the first paragraph of section 21.32, section 125.1, the second paragraph of section 171, sections 217.15 and 740 and paragraph b.1 of section 1029.8.17, where a person is not resident in Canada but is resident in a country with which a tax agreement was entered into and in which the expression “permanent establishment” is defined, the establishment of the person means, notwithstanding sections 12 to 16.1, the permanent establishment of the person, within the meaning assigned by the tax agreement.
