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Uimhir 13 de 1955.
AN tACHT AIRGEADAIS, 1955.
[An tiontó oifigiúil.]
CUID I.
Cáin Ioncaim.
Cáin ioncaim agus forcháin don bhliain 1955-56.
1.—(1) Déanfar cáin ioncaim don bhliain dar tosach an 6ú lá d'Aibreán, 1955, a mhuirearú do réir seacht scillinge agus sé pingne sa phunt.
(2) Déanfar forcháin don bhliain dar tosach an 6ú lá d'Aibreán, 1955, a mhuirearú ar ioncam aon phearsan ar mó ná míle agus cúig chéad punt iomlán a ioncaim ó gach bunadh, agus is do réir na rátaí ar dá réir a muirearaítear í don bhliain dar tosach an 6ú lá d'Aibreán, 1954, a muirearófar amhlaidh í.
(3) Faoi réir forál an Achta seo, beidh éifeacht maidir leis an gcáin ioncaim agus leis an bhforcháin a muirearófar mar adúradh don bhliain dar tosach an 6ú lá d'Aibreán, 1955, ag na forála ar leithligh reachtúil agus eile, a bhí i bhfeidhm an 5ú lá d'Aibreán, 1955, maidir le cáin ioncaim agus forcháin.
Méadú ar na hasbhaintí i leith leanaí agus ar an tórainn le hioncam linbh.
2.—(1) Déantar leis seo fo-alt (1) d'alt 21 den Finance Act, 1920, arna leasú le hachtacháin ina dhiaidh sin, a leasú tuilleadh trí “a deduction of one hundred pounds” a chur in ionad “a deduction of eighty-five pounds” (a cuireadh isteach le halt 4 den Acht Airgeadais, 1954 (Uimh. 22 de 1954)).
(2) Leasaítear leis seo fo-alt (3) d'alt 21 den Finance Act, 1920, trí “sixty pounds a year” a chur in ionad “forty pounds a year”.
Leasú maidir le brabúis as trádála a bhíos ar siúl ag carthanais a dhíolmhadh ó cháin ioncaim
3.—Leasaítear leis seo fo-alt (1) d'alt 30 den Finance Act, 1921, tríd an mír seo a leanas a chur in ionad míre (c):
“(c) from income tax under Schedule D in respect of the profits of a trade carried on by any charity, if the profits are applied solely to the purposes of the charity and either—
(i) the trade is exercised in the course of the actual carrying out of a primary purpose of the charity, or
(ii) the work in connection with the trade is mainly carried on by beneficiaries of the charity.”
Faoiseamh i leith íocaíochtaí ar arachas in aghaidh costas tinnis.
4.—(1) Má dhéanann pearsa éileamh chuige sin sa tslí a forordaítear leis na hAchta Cánach Ioncaim agus go dtabharfaidh tuairisceán sa bhfoirm fhorordaithe ar ioncam iomlán na pearsan agus go gcruthóidh go ndearna an phearsa nó, más fear pósta an phearsa, go ndearna a bhean chéile, sa bhliain roimh an mbliain mheasúnuithe, íocaíocht le hárachóir údaraithe faoi chonradh árachais a fhorálas go sonrach, pé acu i dteannta sochar eile é nó nach ea, go n-aisíocfar nó go n-íocfar, go hiomlán nó go páirteach, dearbh-chostais liachta, mháinliachta nó altranais (lena n-áirítear costas cothabhála in ospidéal, teach altranais nó sanatorium) de dheasca tinneas nó tionóisc a bhaint don phearsa nó do chéile na pearsan nó do leanaí nó cleithiúnaithe eile leis an bpearsa nó le céile na pearsan, ansin—
(a) mura n-árachaíonn an íocaíocht aon tsochair seachas an t-aisíoc nó an t-íoc sin, déanfar méid iomlán na híocaíochta a bhaint d'aon ioncam, né d'fhritháireamh i gcoinne aon ioncaim, de chuid na pearsan, más é an phearsa a rinne an íocaíocht, nó de chuid bhean chéile na pearsan más ise a rinne an íocaíocht, in aghaidh na bliana measúnuithe, agus
(b) má árachaíonn an íocaíocht sochair seachas an t-aisíoc nó an t-íoc sin, bhéarfar a shamhail d'fhaoiseamh in aghaidh an mhéid den íocaíocht is inchurtha i leith an aisíoca nó an íoca sin,
agus, más gá, glanfar nó aisíocfar cáin dá réir sin agus déanfar ioncam iomlán na pearsan in aghaidh na bliana measúnuithe a ríomh dá réir sin chun críocha uile na nAcht Cánach Ioncaim.
(2) Nuair a déanfar amach do réir fo-ailt (1) den alt seo suim atá le baint d'ioncam duine den lánúin, nó le fritháireamh ina choinne, ansin—
(a) mura bhfuil aon ioncam de chuid an duine sin den lánúin in aghaidh na bliana measúnuithe ar féidir faoiseamh faoin bhfo-alt sin a thabhairt ina leith, féadfar an faoiseamh a thabhairt i leith ioncaim de chuid an duine eile den lánúin in aghaidh na bliana sin, agus
(b) má tá an tsuim a déanfar amach mar adúradh níos mó ná ioncam an duine sin den lánúin in aghaidh na bliana measúnuithe, féadfar an bhreis a bhaint d'aon ioncam de chuid an duine eile den lánúin in aghaidh na bliana sin nó í d'fhritháireamh ina choinne.
(3) Má tugtar faoiseamh faoin alt seo ní tabharfar ná ní lamhálfar aon fhaoiseamh ná asbhaint faoi aon fhoráil eile de na hAchta Cánach Ioncaim i leith na híocaíochta nó na coda d'íocaíocht (pé acu é).
(4) Beidh feidhm maidir le faoiseamh, faoin alt seo, le haon mhodhnuithe is gá, ag na forála uile de na hAchta Cánach Ioncaim a bhfuil feidhm acu maidir le lamháltais nó asbhaintí do réir bhrí an Tríú Sceidil a ghabhas leis an Finance Act, 1920.
(5) San alt seo—
ciallaíonn “árachóir údaraithe” aon duine a bhfuil gnó árachais den tsórt dá dtagartar i bhfo-alt (1) den alt seo ar siúl aige go dleathach sa Stát;
ciallaíonn “ioncam iomlán” ioncam iomlán ó gach bunadh arna mheas do réir forál na nAcht Cánach Ioncaim.
loc úis ar stoc comhairle contae, bardais chontaebhuirge nó bhuirge eile nó comhairle ceantair uirbigh.
5.—(1) Measfar i dtaobh aon stoic faoi alt 87 den Acht Rialtais Áitiúil, 1946 (Uimh. 24 de 1946), a heiseofar tar éis an tAcht seo a rith, gur urrúis arna n-eisiúint faoi údarás an Aire Airgeadais do réir bhrí ailt 2 den Acht Airgid, 1924 (Uimh. 27 de 1924), an stoc sin, agus beidh feidhm dá réir sin ag an alt sin.
(2) (a) Ní bheidh feidhm ag Riail 6 de na Rialacha Ilghnéith eacha a bhaineas le Sceideal D den Income Tax Act, 1918, ná ag Rialacha 19 agus 21 de na Rialacha Ginearálta a bhaineas le Sceidil A, B, C, D agus E den Acht sin i gcás úis (dá ngairmtear an t-ús sin san alt seo) a ndéanfar, le hordú ón Aire Airgeadais faoi alt 2 den Acht Airgid, 1924, mar bheirtear feidhm dó leis an alt seo, é d'íoc gan cáin a bhaint as.
(b) I gcás feidhm a bheith ag mír (a) den fho-alt seo maidir le comhairle chontae, bardas contae-bhuirge nó buirge eile nó comhairle cheantair uirbigh (dá ngairmtear an t-údarás áitiúil sa mhír seo), ní bheidh an cháin iomlán is iníoctha ag an údarás áitiúil trí asbhaint nó eile, in aghaidh aon bhliana measúnuithe níos mó ná suim a déanfar amach tríd an gcáin iomlán d'áireamh ar dtúis dob iníoctha, mura mbeadh an t-alt seo, ag an údarás áitiúil, trí asbhaint nó eile, in aghaidh na bliana sin agus ansin suim a bhaint de sin is ionann agus cáin ar an méid den ús sin d'íoc an t-údarás áitiúil in aghaidh na bliana sin.
(3) Cuirfear an clásal seo a leanas le Riail 1 de Chás III le Sceideal D a ghabhas leis an Income Tax Act, 1918, is é sin te rá:
“(j) interest on stock under section 87 of the Local Government Act, 1946 (No. 24 of 1946), in cases where such interest is paid without deduction of tax.”
CUID II.
Custaim agus Mál.
Méadú ar an lacáiste ar bheoir a grúdaíodh as arbhar a brachadh sa Stát.
6.—Beidh éifeacht ag alt 41 den Acht Airgid, 1932 (Uimh. 20 de 1932), arna leasú le halt 15 den Acht Airgeadais, 1940 (Uimh. 14 de 1940), agus le halt 11 den Acht Airgeadais, 1952 (Uimh. 14 de 1952), maidir le beoir a grúdaíodh sa bhliain dar tosach an 1ú lá d'Iúil, 1954, agus maidir le beoir a grúdófar in aon bhliain dar tosach aon 1ú lá d'Iúil ina dhiaidh sin amhail is dá mba thagairt do ráta dhá phunt an baraille caighdeánach an tagairt atá anois san alt sin, arna leasú amhlaidh, do ráta puint agus deich scillinge an baraille caighdeánach.
Dleacht shiamsa— siamsa in amharclann phaitinne ar taispeántas cineamatagrafach cuid de agus taibhiú pearsanta cuid eile de.
7. Leasaítear leis seo mír (c) d'fho-alt (4) d'alt 10 den Acht Airgeadais, 1948 (Uimh. 12 de 1948), maidir le siamsaí a bheas ann an lú lá de Lúnasa, 1955, nó dá éis, trí “nár lú ná fiche a cúig faoin gcéad” a chur in ionad “nár lú ná tríocha a cúig faoin gcéad”.
Deireadh le dleacht chustam ar iarann nó cruach rocach galbhánaithe.
8.—Ní déanfar an dleacht chustam ar iarann nó oruach rocach galbhánaithe a forchuireadh le halt 11 den Acht Airgid, 1932 (Uimh. 20 de 1932), agus uimhir thagartha 30 sa Chéad Sceideal a ghabhas leis an Acht sin, arna leasú leis an Ordú chun Diúitéthe a Ghearradh go Práinneach (Uimh. 223), 1941 (R. & O.R., Uimh. 464 de 1941), a mhuirearú ná a thobhach ar aon earraí a hall mhuireofar an 1ú lá de Mheán Fómhair, 1955, nó dá éis.
An tAcht Airgeadais (Dleachta Máil) (Feithiclí), 1952, a leasú.
9.—(1) San alt seo ciallaíonn “an tAcht” an tAcht Airgeadais (Dleachta Máil) (Feithiclí), 1952 (Uimh. 24 de 1952).
(2) Leasaítear leis seo fo-mhír (c) de mhír 4 de Chuid I den Sceideal a ghabhas leis an Acht tríd an bhforáil seo a leanas a chur leis:
“Má bhíonn leibheann, coimeádán nó gléas inscurtha (is leibheann, coimeádán nó gléas a húsáidtear go príomha le haghaidh obair feirme) feistithe ar tharraicire, measfar chun críocha na fo-mhíre seo earraí nó ualaigh d'aon tsórt eile a hiomprófar ar an leibheann nó sa choimeádán nó ar an ngléas nó ann a bheith á dtarraingt ag an tarraicire.”
(3) Leasaítear leis seo mar leanas mír 3 de Chuid II den Sceideal a ghabhas leis an Acht:
(a) déanfar an tagairt d'fho-mhír (c) de mhír 4 de Chuid I den Sceideal a ghabhas leis an Acht d'fhorléiriú mar thagairt a fholaíos tagairt don fho-mhír sin arna leasú le fo-alt (2) den alt seo, agus
(b) cuirfear an clásal seo a leanas le fo-mhír (a):
“(iii) chun na nithe seo a leanas a tharraingt le haghaidh feirmeora eile ar luaíocht—
(I) bainne a bheas á thabhairt go dtí uachtarlann nó go dtí stáisiún deighilte uachtair, nó
(II) bainne deighilte a bheas á thabhairt ó uachtarlann nó ó stáisiún deighilte uachtair, nó
(III) coimeádáin bhainne a bheas á dtabhairt go dtí uachtarlann nó uaidh nó go dtí stáisiún deighilte uachtair nó uaidh, nó”.
(4) Má tá ceadúnas faoi alt 1 den Acht i bhfeidhm agus gur híocadh an dleacht do réir fo-mhíre (c) de mhír 4 de Chuid I den Sceideal a ghabhas leis an Acht mar a hachtaíodh i gcéadóir é nó do réir na míre sin i dteannta na forála a chuireas fo-alt (2) den alt seo léi, ní bheidh feidhm ag alt 2 den Acht maidir leis an tarraioire toiso iompar a dhéanamh den tsórt dá dtagartar sa bhforáil a cuirtear mar adúradh leis an bhfo-mhír sin agus dá thoisc sin amháin.
(5) Má ritear an tAcht seo roimh an lú lá d'Iúil, 1955, nó ar an lá sin, tiocfaidh fo-ailt (1) go (4) den alt seo i ngníomh an lá sin agus, má ritear é tar éis an lae sin, measfar iad a theacht i ngníomh an lá sin.
(6) Déanfar na haisíocaíochtaí iomchuí ag féachaint do na forála roimhe seo den alt seo agus is do réir pé treoracha a bhéarfas an tAire Rialtais Áitiúil a déanfar na haisíocaíochtaí.
CUID III.
Dleachta Báis.
An Comhaontú sa Chéad Sceideal a dhaingniú.
10.—(1) Daingnítear leis seo an comhaontú atá leagtha amach sa Chéad Sceideal a ghabhas leis an Acht seo agus a rinneadh an 28ú lá de Dheireadh Fómhair. 1954, idir an Rialtas agus Rialtas Cheanada (dá ngairmtear an Comhaontú san alt seo) agus beidh feidhm dlí aige.
(2) Ní bheidh éifeacht ag fo-alt (4) d'alt 7 den Finance Act, 1894 (a dhéanas foráil i dtaobh faoisimh maidir le dleacht is iníoctha i dtír iasachta) maidir le dleacht chomharbais is inmhuirir faoi na dlithe de chuid Cheanada lena mbaineann forála an Chomhaontuithe.
Deimhniú— méid ionchasach dleachta eastáit.
11.—Más rud é—
(a) go dtiocfaidh iontaobhaithe socraíochta chun bheith freagrach maidir le dleacht eastáit is iníoctha de bhuaidh ailt 30 den Acht Airgeadais, 1941 (Uimh. 14 de 1941). i leith aon mhaoine, agus
(b) go mbeartaítear go scoirfidh an mhaoin nó aon chuid di de bheith ar áireamh sa tsocraíocht.
ansin, má gheibheann na hiontaobhaithe deimhniú ó na Coimisinéirí Ioncaim ar an méid is dóigh leis na Coimisinéirí Ioncaim is cuí d'áireamh mar mhéid ionchasach na dleachta, agus má thugaid do na Coimisinéirí Ioncaim an t-eolas agus an fhianaise uile a theastós ó na Coimisinéirí Ioncaim i ndáil leis an iarratas ar an deimhniú, ní bheidh aon duine freagrach mar iontaobhaí ar an socraíocht, i leith na dleachta lena mbaineann an deimhniú, i méid is mó ná an méid a bheas deimhnithe.
Polasaithe árachais áirithe a chomhshuimiú, etc.
12.—(1) D'ainneoin aon ní in alt 4 den Finance Act, 1894, má bhíonn ar áireamh sa mhaoin a aistreos ar bhás duine, ach nach raibh leas riamh ag an éagach inti, aon pholasaithe árachais ar shaol an éagaigh, nó aon airgead a fuarthas faoi pholasaí den tsórt sin, nó leasa i bpolasaí nó in airgead den tsórt sin, ansin, chun an ráta dleachta eastáit a bheas le n-íoc orthu a chinneadh, déanfar na polasaithe, an t-airgead agus na leasa uile a bheas ar áireamh amhlaidh sa mhaoin (ach amháin aon chuid díobh nach bhfuil dleacht eastáit iníoctha ina leith ar bhás an duine ná nach mbeadh i gcás an dleacht a bheith iníoctha ar eastáit de luach príomhshuime dá laghad) a chomhshuimiú chun aon eastát amháin a dhéanamh díobh, agus toibheofar an dleacht do réir an ráta ghrádaithe is cuí ar luach a bpríomhshuime.
(2) Beidh éifeacht ag fo-alt (1) den alt seo i gcás aon duine a gheobhas bás ar dháta an Achta seo a rith nó dá éis sin.
Comhshuimiú i gcás nach mó ná deich míle punt-maoin an éagaigh.
13.—(1) San alt seo—
ciallaíonn “maoin an éagaigh” maoin a bhfuil dleacht eastáit iníoctha ina leith i ndáil le bás an éagaigh agus arb é atá inti—
(a) maoin a raibh an t-éagach ina teideal go hiomlán, nó a raibh sé inniúil ar í a dhiúscairt, tráth a bháis, nó
(b) maoin a aistríos ar bhás dó do réir bhrí na n-achtachán a bhaineas le dleacht eastáit faoi dhiúscairt a rinne sé, nó a rinneadh go díreach nó go neamhdhíreach thar a cheann nó ar a chostas nó as cistí a sholáthraigh sé, nó a rinne sé i bhfeidhmiú cumhachta ceapacháin ginearálta, nó
(c) maoin a meastar de bhuaidh ailt 23 den Acht Airgeadais, 1940 (Uimh. 14 de 1940), nó ailt 20 den Acht Airgeadais, 1949 (Uimh. 13 de 1949), a bheith ar áireamh sa mhaoin a aistríos ar bhás an éagaigh;
ciallaíonn “an mhaoin eile” an mhaoin a bhfuil dleacht eastáit iníoctha ina leith i ndáil le bás an éagaigh, ach nach í maoin an éagaigh í.
(2) (a) Mura mó ná deich míle punt glan-luach maoine an éagaigh, ní déanfar an mhaoin sin a chomhshuimiú i dteannta na maoine eile, ach beidh sí ina heastát inti féin.
(b) Más mó ná deich míle punt glan-luach maoine an éagaigh, ní raghaidh méid na dleachta eastáit is iníoctha ina leith thar méid na dleachta eastáit dob iníoctha dá mba dheich míle punt a glan-luach, maraon leis an méid atá ag glan-luach na maoine sin de bhreis ar dheich míle punt.
(3) Más mó ná deich míle punt glan-luach maoine an éagaigh, déanfar aon laghdú faoi fho-alt (1) d'alt 13 den Finance Act, 1914. ar an dleacht eastáit is iníoctha i leith na maoine eile a ríomh, i gcás an dleacht eastáit is iníoctha i leith maoine an éagaigh a laghdú do réir míre (b) d'fho-alt (2) den alt seo, amhail is dá mbeadh an dleacht eastáit is iníoctha i leith maoine an éagaigh gan laghdú dó réir na míre sin.
(4) Beidh éifeacht ag an alt seo i gcás aon duine a gheobhas bás ar dháta an Achta seo a rith nó dá éis sin.
CUID IV.
Faoiseamh ó Chánachas Dúbailte: Cáin Ioncaim, Forcháin agus Cáin Bhrabús Corparáide.
An Comhaontú sa Dara Sceideal a dhaingniú.
14.—(1) Daingnítear leis seo an comhaontú atá leagtha amach i gCuid I den Dara Sceideal a ghabhas leis an Acht seo agus a rinneadh an 28ú lá de Dheireadh Fómhair. 1954, idir an Rialtas agus Rialtas Cheanada (dá ngairmtear an Comhaontú san alt seo) agus beidh feidhm dlí aige.
(2) Chun éifeacht a thabhairt don Chomhaontú beidh éifeacht ag an forála atá leagtha amach i gCuid II den Dara Sceideal a ghabhas leis an Acht seo.
(3) Déanfar na cionranna is gá chun éifeacht a thabhairt do théarmaí an Chomhaontuithe maidir le cáin bhrabús corparáide i gcás tréimhsí cuntasaíochta a thosnós roimh an lú lá d'Aibreán sa bhliain a bheas éifeacht i gcéadóir ag an gComhaontú agus a chríochnós ar an dáta sin nó dá éis, agus is i gcomhréir leis an méid mí nó codán de mhí a bheas sa chuid den tréimhse chuntasaíochta iomchuí roimh an lú lá d'Aibreán adúradh agus a bheas sa chuid eile den tréimhse chuntasaíochta iomchuí sin faoi seach a déanfar aon chionroinnt den tsórt sin.
(4) Féadfaidh na Coimisinéirí Ioncaim ó am go ham rialacháin a dhéanamh maidir le deonadh na bhfaoiseamh a sonraítear sa Chomhaontú agus féadfaid, go sonrach, socrú a dhéanamh leis na rialacháin sin—
(a) chun a áirithiú nach raghaidh aon fhaoisimh den tsórt sin, ó chánachas a forchuirtear le dlithe Cheanada agus a ndéantar socrú dhóibh sa Chomhaontú, chun sochair do dhaoine nach bhfuil teideal acu chucu, agus
(b) chun a údarú, i gcásanna ina ndearnadh, d'fhonn téarmaí an Chomhaontuithe a chomhlíonadh, cáin is inbhainte as aon íocaíocht tréimhsiúil áirithe d'fhágaint gan baint aisti agus ina bhfionnfar nach bhfuil feidhm ag an gComhaontú maidir leis an íocaíocht sin, an cháin a ghnóthú trí mheasúnú ar an duine ag a bhfuil teideal chun na híocaíochta nó trí asbhaint a dhéanamh as íocaíochtaí ina dhiaidh sin.
Forléiriú na Coda seo den Acht seo.
15.—Déanfar an Chuid seo den Acht seo agus an Dara Sceideal a ghabhas leis an Acht seo a léamh agus d'fhorléiriú a mhéid a bhainid le cáin ioncaim (lena n-áirítear forcháin), i dteannta na nAcht Cánach Ioncaim agus, a mhéid a bhainid le cáin bhrabús corparáide, déanfar iad a léamh agus d'fhorléiriú i dteannta Coda V den Finance Act, 1920, arna leasú nó arna leathnú le hachtacháin ina dhiaidh sin.
CUID V.
Dleachta Stampa.
Deireadh le dleacht stampa ar dheimhnithe bliantúla nótairí poiblí.
16.—(1) Scoirfidh an dleacht stampa is inmhuirir, de bhuaidh ailt 1 den Stamp Act, 1891, ar an deimhniú atá le tógaint amach gach bliain ag nótaire poiblí (is ionstraim a sonraítear sa Chéad Sceideal a ghabhas leis an Acht sin) de bheith iníoctha.
(2) Más rud é, an 26ú lá de Mhárta, 1955, nó dá éis sin, go mbeidh aon nótaire poiblí tar éis deimhniú cuí-stampáilte a thógaint amach, beidh sé i dteideal, ar é dá éileamh sin, dleacht d'aisíoc leis de mhéid is comhionann leis an méid a gheofar tríd an gcodán a sonraítear i bhfo-alt (3) den alt seo a chur i bhfeidhm ar an méid dleachta a híocadh i leith an deimhnithe.
(3) Is é codán dá dtagartar i bhfo-alt (2) den alt seo an codán arb é is uimhreoir dó an méid lá sa tréimhse dar tosach lá an Achta seo a rith agus dar críoch an 25ú lá de Mhárta. 1956, agus arb é is ainmneoir dó 366.
Comhaontuithe díola ar-cairde.
17.—Maidir le haon chomhaontú díola-ar-cairde do réir bhrí an Achta Fost-Cheannaigh, 1946 (Uimh. 16 de 1946), nó maidir le haon ionstraim (seachas comhaontú díola-ar-cairde den tsórt sin) is comhaontú, nó meabhrán comhaontuithe, a rinneadh le haghaidh nó i leith díol aon earraí nó marsantais—
(a) pé acu faoi láimh agus faoi sin amháin é nó faoi shéala, ní bheidh dleacht stampa faoin mírcheann “Bond, Covenant or Instrument” sa Chéad Sceideal a ghabhas leis an Stamp Act, 1891, inmhuirir air, agus
(b) i gcás ina mbeadh dleacht stampa mar adúradh inmhuirir air mura mbeadh mír (a) den alt seo—
(i) más faoi láimh agus faoi sin amháin é, ní bheidh feidhm maidir leis ag an díolúine darb uimhir (3) faoin mírcheann “Agreement or any Memorandum of an Agreement” sa Chéad Sceideal sin agus muirearófar dleacht stampa faoin mírcheann sin air, agus
(ii) más faoi shéala é, beidh dleacht stampa faoin mírcheann “Deed of any kind whatsoever, not described in this schedule” sa Chéad Sceideal sin inmhuirir air.
CUID VI.
Ilghnéitheach agus Ginearálta.
An Cuntas Fuascailte Seirbhisí Caipitiúla.
18.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950 (Uimh. 18 de 1950);
ciallaíonn “alt leasaitheach 1954” alt 28 den Acht Airgeadais 1954 (Uimh. 22 de 1954);
ciallaíonn “an cúigiú blianacht bhreise” an tsuim a muirearófar ar an bPríomh-Chiste faoi fho-alt (4) den alt seo;
tá le “an tAire. “an Cuntas” agus “seirbhísí caipitiúla” na bríonna atá leo faoi seach sa phríomh-alt.
(2) Beidh éifeacht, maidir leis na naoi mbliana airgeadais fichead as a chéile dar tosach an bhliain airgeadais a chríochnós an 31ú lá de Mhárta. 1956, ag fo-alt (4) d'alt leasaitheach 1954 ach “£802,363” a chur in ionad “£777,094”.
(3) Beidh éifeacht ag fo-alt (6) d'alt leasaitheach 1951 ach “£509,021” a chur in ionad “£500,278”.
(4) Déanfar suim £688,618 chun fuascailte iasachtaí, maraon le hús ar an gcéanna, i leith seirbhísí caipitiúla, a mhuirearú go bliantúil ar an bPríomh-Chiste nó a thoradh fáis sna tríocha bliain airgeadais as a chéile dar tosach an bhliain airgeadais a chríochnós an 31ú lá de Mhárta, 1956.
(5) Íocfar an cúigiú blianacht bhreise isteach sa Chuntas i pé slí agus pé trátha sa bhliain airgeadais iomchuí a chinnfeas an tAire.
(6) Féadfar aon mhéid den chúigiú blianacht bhreise, nach mó ná £445,446 in aon bhliain airgeadais áirithe, d'úsáid chun an t-ús ar an bhfiachas poiblí d'íoc.
(7) Déanfar iarmhéid na cúigiú blianachta breise d'úsáid in aon tslí nó slite dá sonraítear i bhfo-alt (6) den phríomh-alt.
Athghairm.
19.—Déantar leis seo na hachtacháin a sonraítear sa Tríú Sceideal a ghabhas leis an Acht seo d'athghairm a mhéid a luaitear sa tríú colún den Sceideal sin.
Cúram agus bainistí cánach agus dleacht.
20.—Cuirtear faoi chúram agus bainistí na gCoimisinéirí Ioncaim leis seo na cánacha agus na dleachta uile a forchuirtear leis an Acht seo.
Gearrtheideal, forléiriú agus tosach feidhme.
21.—(1) Féadfar an tAcht Airgeadais, 1955, a ghairm den Acht seo.
(2) Forléireofar Cuid I den Acht seo i dteannta na nAcht Cánach Ioncaim.
(3) Déanfar Cuid II den Acht seo d'fhorléiriú, a mhéid a bhaineas sí le dleachta custam, i dteannta na nAcht Custam agus, a mhéid a bhaineas sí le dleachta máil, i dteannta na Reacht a bhaineas leis na dleachta máil agus le bainistí na ndleacht sin.
(4) Forléireofar Cuid V den Acht seo i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(5) Measfar Cuid I den Acht seo a theacht i bhfeidhm ar an 6ú lá d'Aibreán, 1955, agus beidh éifeacht aici amhail ar an lá sin agus ón lá sin amach.
AN CHEAD SCEIDEAL.
Comhaontú idir Rialtas na hÉireann agus Rialtas Cheanada chun Cánachas Dúbailte a Sheachaint agus Cosc a chur le hIomghabháil Fioscach i leith Dleachta ar Eastáit Daoine Marbha.
Tá Rialtas na hÉireann agus Rialtas Cheanada,
D'fhonn Comhaontú a dhéanamh chun cánachas dúbailte a sheachaint agus cosc a chur le hiomghabháil Fioscach i leith dleachta ar eastáit daoine marbha.
Tar éis na daoine seo a leanas a cheapadh mar Lánchumhachtóirí uathu chun na críche sin:
Rialtas na hÉireann:
Seán Ó Murchadha, Ambasadóir Urghnáthach agus Lánchumhachtóir na hÉireann in Ottawa;
Rialtas Cheanada:
Walter E. Harris. Aire Airgeadais i Rialtas Cheanada,
Noch do rinne, ar iad do thaispeáint a lánchumhacht faoi seach, a fríth i bhfoirm mhaith chuí, comhaontú mar leanas:—
Airteagal I.
1. Is iad dleachta is ábhar don Chomhaontú seo:
(a) In Éirinn:
An dleacht eastáit a forchuirtear in Éirinn,
agus
(b) I gCeanada:
An dleacht chomharbais a forchuirtear i gCeanada.
2. Bainfidh an Comhaontú seo freisin le haon dleachta eile a bheas go substainteach i gcosúlacht leis na dleachta sin agus a fhorchuirfeas ceachtar Rialtas Conarthach tar éis dáta sínithe an Chomhaontuithe seo.
Airteagal II.
1. Sa Chomhaontú seo, mura n-éilí an comhthéacs a mhalairt:—
(a) ciallaíonn an téarma “críoch”, nuair a húsáidte ar é maidir le ceachtar de na Rialtais Chonarthacha. Éire nó Ceanada, do réir mar éilíos an comhthéacs;
(b) ciallaíonn an téarma “dleacht” an dleacht eastáit a forchuirtear in Éirinn nó an dleacht chomharbais a forchuirtear i gCeanada, do réir mar éilíos an comhthéacs.
2. Nuair a bheas feidhm á thabhairt d'fhorála an Chomhaontuithe seo ag ceann de na Rialtais Chonarthacha, beidh le haon téarma nach mínítear ar shlí eile, mura n-éilí an comhthéacs a mhalairt, an bhrí atá leis faoi na dlithe de chuid an Rialtais Chonarthaigh sin a bhaineas leis na dleachta is ábhar don Chomhaontú seo.
Airteagal III.
I gcás duine d'fháil bháis agus é ina shainchónaí in aon chuid de chríoch Rialtais Chonarthaigh, ansin, maidir le situs aon cheart nó leas, dlíthúil nó cothromais, in aon cheann nó ar aon cheann de na haicmí maoine seo a leanas is cuid, nó a meastar is cuid, chun cuspóirí dleachta, d'eastát an duine sin nó a aistríos, nó a meastar d'aistriú, chun cuspóirí dleachta, ar é d'fháil bháis, déanfar, chun an dleacht d'fhorchur agus chun cuspóirí an chreidmheasa atá le lamháil faoi Airteagal V. é a chinneadh go heisiach do réir na rialacha seo a leanas, ach i gcásanna nach dtagann faoi na rialacha sin déanfar situs aon cheart nó leas den tsórt sin a chinneadh, chun na gcuspóirí sin, do réir na ndlithe a bheas i bhfeidhm i gcríoch an Rialtais Chonarthaigh eile:
(a) I gcás maoine do-chorruithe (seachas i bhfoirm urrúis), measfar a láthair suímh a bheith san áit ina bhfuil an mhaoin sin;
(b) I gcás maoine tadhaill so-chorruithe (seachas i bhfoirm urrúis agus seachas maoin dá ndéantar socrú sonrach anseo ina dhiaidh seo), nótaí bainc nó airgid reatha, cineálacha eile airgid reatha a haitheantar mar dhlí-thairiscint in áit a n-eisithe, billí malairte soshannta agus nótaí geallúna so-shannta, measfar a láthair suímh a bheith san áit ina bhfuil an mhaoin, na nótaí, an t-airgead reatha nó na doiciméid sin tráth an bháis, nó, más in transitu dóibh, ag an gceann scríbe;
(c) I gcás fiacha conartha shimplí, seachas na foirmeacha fiachais dá ndéantar socrú sonrach anseo, measfar a láthair suímh a bheith san áit ina raibh an féichiúnaí ina chónaí tráth an bháis;
(d) I gcás bannaí, morgáistí, bintiúirí, stoc bintiúra agus fiacha a hurraíodh le doiciméad faoi shéala, seachas na foirmeacha fiachais dá ndéantar socrú sonrach anseo, measfar a láthair suímh a bheith san áit ina bhfuil doiciméad a bhfianuithe tráth an bháis nó, má bhíd inscríofa nó cláraithe, a bheith in áit an inscríofa nó an chláruithe;
(e) I gcás cuntas bainc, measfar a láthair suímh a bheith sa bhrainse inar coimeádadh an cuntas;
(f) I gcás urrús d'eisigh aon rialtas, cathair bhardasach nó údarás poiblí, measfar, más urrúis chuig iomparthóir iad, a láthair suímh a bheith san áit ina bhfuilid tráth an bháis nó, má bhíd inscríofa nó cláraithe, a bheith in áit an inscríofa nó an cláruithe;
(g) I gcás scaireanna nó stoic chaipitil i gcuideachta (lena n-áirítear aon scaireanna nó stoc den tsórt sin ar teachtadh ag ainmní, pé acu scruith-dheimhnithe nó eile a fhianaíos an únaeracht tairbhiúil, ach gan aon scaireanna ná stoc den tsórt sin d'áireamh is scaireanna nó stoc chuig iomparthóir), measfar a láthair suímh a bheith san áit inar corpraíodh an chuideachta sin. Ach más faoi dhlithe na Breataine Móire nó faoi dhlithe Thuaisceart Éireann a corpraíodh aon chuideachta den tsórt sin, agus má meastar faoi dhlithe na Breataine Móire nó Thuaisceart Éireann agus faoi dhlithe na hÉireann gur sócmhainní a bhfuil a láthair suímh in Éirinn scaircanna nó stoc na cuideachtan sin nuair a bhíd cláraithe ar chraobh-chlár leis an gcuideachta sin a coimeádtar in Éirinn, measfar gur sócmhainní a bhfuil a láthair suímh in Éirinn na scaireanna nó an stoc sin.
I gcás scaireanna nó stoic chaipitil i gcuideachta is scaireanna nó stoc caipitil chuig iomparthóir, measfar a láthair suímh a bheith san áit ina bhfuil na doiciméid teidil chucu tráth an bháis; ar choinníoll go measfar láthair suímh aon scaireanna nó stoic den tsórt sin i gcuideachta a corpraíodh faoi dhlithe cheachtar de na Rialtais Chonarthacha a bheith freisin san áit inar corpraíodh an chuideachta sin;
(h) I gcás airgid is iníoctha faoi pholasaí árachais, pé acu faoi shéala dhó nó nach ea, measfar a láthair suímh a bheith san áit ar fhoráil an polasaí an t-airgead a bheith iníoctha ann nó, d'éagmais aon fhorála den tsórt sin, i gceann-oifig na cuideachtan;
(i) I gcás scaireanna i gcomhpháirtíocht, measfar a láthair suímh a bheith i bpríomh-áit sheolta an ghnótha;
(j) I gcás long agus aerárthach agus scaireanna iontu, measfar a láthair suímh a bheith in áit chláruithe na loinge nó an aerárthaigh;
(k) I gcás cáilmheasa mar shócmhainn cheirde nó ghnótha nó ghairme, measfar a láthair suímh a bheith san áit ina mbítear ag gabháil don cheird, don ghnó nó don ghairm lena mbaineann sé;
(l) I gcás paitinní, trádmharcanna agus dearacht, measfar a láthair suímh a bheith san áit ina bhfuilid cláraithe;
(m) I gcás cóipchirt, díolúintí, agus cearta nó ceadúnas chun aon ábhar cóipchirt, paitinn, trádmharc nó dearacht d'úsáid, measfar a láthair suímh a bheith san áit ina bhfuil na cearta a éiríos astu infheidhmithe;
(n) I gcás ceart nó cúiseanna caingin ex delicto atá ar marthain chun tairbhe eastáit éagaigh, measfar a láthair suímh a bheith san áit inar éirigh na cearta nó na cúiseanna caingin sin;
(o) I gcás fiacha breithiúnais, measfar a láthair suímh a bheith san áit ina dtaifeadtar an breithiúnas;
Ar choinníoll, má dhéanfadh Rialtas Conarthach dleacht d'fhorchur, lasmuigh den Airteagal seo, ar aon mhaoin a bhfuil a láthair suímh i gcríoch an Pháirtí sin agus a aistríos faoi dhiúscairt nach bhfuil faoi réim dhlí an Rialtais sin, nach mbeidh feidhm ag an Airteagal seo maidir leis an maoin sin mura rud é, de bhíthin a fheidhme nó ar chúis eile, go ndéanann an Rialtas Conarthach eile, nó go ndéanfadh sé mura mbeadh díolúine shonrach éigin, dleacht d'fhorchur ar an maoin sin.
Airteagal IV.
1. Nuair a beifear ag cinneadh an mhéid ar a bhfuil dleacht le ríomh, lamhálfar asbhaintí ceadaithe do réir an dlí a bheas i bhfeidhm sa chríoch ina bhforchuirtear an dleacht.
2. I gcás Rialtas Conarthach d'fhorchur dleachta ar dhuine d'fháil bháis nach raibh tráth a bháis ina shainchónaí in aon chuid de chríoch an Rialtais Chonarthaigh sin ach a bhí ina shainchónaí i gcuid éigin de chríoch an Rialtais Chonarthaigh eile, ní tabharfar aon aird, le linn méid nó ráta na dleachta sin a chinneadh, ar mhaoin a bhfuil a láthair suímh lasmuigh den chríoch chéadluaite; ar choinníoll nach mbeidh feidhm ag an mír seo maidir le dleacht a forchuirtear in Éirinn i gcás maoin d'aistriú faoi dhiúscairt atá faoi réim dhlí na hÉireann.
Airteagal V.
1. I gcás ina ndéanfaidh Rialtas Conarthach dleacht d'fhorchur toisc éagach a bheith ina shainchónaí i gcuid éigin dá chríoch tráth a bháis. lamhálfaidh an Rialtas Conarthach sin, i gcoinne an mhéid dá dhleacht (arna ríomh ar shlí eile) is inchurtha i leith maoine a bhfuil a láthair suímh i gcríoch an Rialtais Chonarthaigh eile, creidmheas (nach mó ná méid na dleachta is inchurtha i leith na maoine sin amhlaidh) is comhionann leis an oiread is inchurtha i leith na maoine sin den dleacht a forchuirtear i gcríoch an Rialtais Chonarthaigh eile; ach ní bheidh feidhm ag an mír seo maidir le haon mhaoin den tsórt sin a luaitear i mír (3) den Airteagal seo.
2. I gcás ina bhforchuireann Éire dleacht ar mhaoin a aistríos faoi dhiúscairt atá faoi réim dhlí na hÉireann, lamhálfaidh an Rialtas Conarthach sin creidmheas de shamhail an chreidmheasa a foráltar leis an mír sin roimhe seo den Airteagal seo.
3. I gcás ina bhforchuireann gach Rialtas Conarthach faoi leith dleacht ar aon mhaoin a meastar faoi Airteagal III a láthair suímh a bheith—
(a) lasmuigh de chríocha an dá Rialtas Chonarthach, nó
(b) i gcríocha an dá Rialtas Chonarthach,
lamhálfaidh gach Rialtas Conarthach faoi leith, i gcoinne an mhéid dá dhleacht (arna ríomh ar shlí eile) is inchurtha i leith na maoine sin. creidmheas a mbeidh idir é agus an méid dá dhleacht is inchurtha i leith na maoine sin amhlaidh. nó idir é agus an méid de dhleacht an Rialtais Chonarthaigh eile is nichurtha i leith na maoine céanna. pé acu sin is lú. an cothrom céanna a bheas idir an méid céadluaite agus suim an dá mhéid.
4. Chun cuspóirí an Airteagail seo, déanfar an méid de dhleacht Rialtais Chonarthaigh is inchurtha i leith aon mhaoine d'fhionnadh tar éis aird a thabhairt ar aon chreidmheas nó lamháltas nó faoiseamh. nó aon loghadh nó laghdú i leith dleachta, seachas i leith dleachta is iníoctha i gcríoch an Rialtais Chonarthaigh eile.
Airteagal VI.
1. Aon éileamh ar chreidhmheas nó ar aisíoc dleachta a bheas bunaithe ar fhorála an Chomhaontuithe seo, déanfar é laistigh de shé bliana ó dháta báis an éagaigh ar i leith a eastáit a bheas an t-éileamh á dhéanamh nó, i gcás leasa frithdhílse ina n-iarchuirtear íoc na dleachta go dtí dáta an leasa a theacht chun seilbhe, laistigh de shé bliana ón dáta sin.
2. Déanfar aon aisíoc den tsórt sin gan ús d'íoc ar an suim a haisíocfar amhlaidh.
Airteagal VII.
1. Déanfaidh údaráis chánachais na Rialtas Conarthach ar sin d'iarraidh orthu. pé eolas (is eolas a bheas ar fáil faoi dhlithe cánachais na Rialtas Conarthach faoi seach) a mhalairtiú is gá chun forála an Chomhaontuithe seo a chomhlíonadh. nó chun calaois a chosc nó forála reachtúla a riaradh i gcoinne seachanta dlíthiúla maidir leis na dleachta is ábhar don Chomhaontú seo. Aon eolas a malairteofar amhlaidh coimeádfar ina rún é agus ní nochtfar é d'aon duine seachas na daoine a mbeidh baint acu le measúnú agus bailiú na ndleacht is ábhar don chomhaontú seo. Ní malairteofar aon eolas a nochtfadh aon rún ceirde nó aon phróis cheirde.
2. Mar a húsáidtear é san Airteagal seo, ciallaíonn an téarma “údaráis chánachais”, i gcás na hÉireann. na Coimisinéirí Ioncaim nó a n-ionadaí údaraithe, agus i gcás Cheanada, an tAire Ioncaim Náisiúnta nó a ionadaí údaraithe.
Airteagal VIII.
1. Daingneofar an Comhaontú seo agus malairteofar na hion straimí daingniúcháin i mBaile Átha Cliath a luaithe is féidir.
2. Tiocfaidh an Comhaontú seo i bhfeidhm ar dháta na ndaingniúchán a mhalairtiú agus ní bheidh éifeacht aige ach amháin
(a) maidir le heastáit daoine a gheobhas bás ar an dáta sin nó dá éis; agus
(b) maidir le heastát aon duine a gheobhas bás roimh an dáta sin agus tar éis lá deiridh na bliana caileandair díreach roimh an dáta sin, agus a roghnóidh a ionadaí pearsanta i scríbhinn forála an Chomhaontuithe seo a chur i bhfeidhm ar an eastát sin.
Airteagal IX.
1. Fanfaidh an Comhaontú seo i bhfeidhm go ceann trí bliana ar a laghad tar éis dáta a theachta i bhfeidhm.
2. Más rud é, laistigh de shé mhí ar a laghad roimh dheireadh na tréimhse trí mblian sin, nach mbeidh ceachtar de na Rialtais Chonarthacha tar éis fógra i scríbhinn a thabhairt don Rialtas Conarthach eile go bhfuil ar intinn aige an Comhaontú seo d'fhorceannadh, fanfaidh an Comhaontú i bhfeidhm tar éis na tréimhse trí mblian sin go dtí go mbeidh ceann de na Rialtais Chonarthacha tar éis fógra i scríbhinn a thabhairt go bhfuil sin ar intinn aige, agus sa chás sin ní bheidh éifeacht ag an gComhaontú seo maidir le heastáit daoine a gheobhas bás ar an dáta nó i ndiaidh an dáta (nach luaithe ná an seascadú lá tar éis dáta an fhógra sin) a sonrófar sa bhfógra sin, nó, mura sonraítear aon dáta, ar an seascadú lá nó i ndiaidh an seascadú lae tar éis dáta an fhógra sin.
DÁ FHIANÚ SIN tá na Lánchumhachtóirí thuas-ainmnithe tar éis an Comhaontú seo a shíniú agus a séalaí a ghreamú dhe.
ARNA DHÉANAMH in Ottawa, i ndúblach, an 28ú lá seo de Dheireadh Fómhair, naoi gcéad déag caoga a ceathair.
D'ÉIRINN: |
Seán Ó Murchadha. |
DO CHEANADA: |
W. E. Harris. |
AN DARA SCEIDEAL.
Faoiseamh Comharaíochta ó Chánachas Dúbailte i leith Cánach Ioncaim. Forchánach agus Cánach Brabús Corparáide na hÉireann agus i leith Cánacha Ioncaim Cheanada, lena náirítear Forchánacha.
Cuid I.
Comhaontú idir Rialtas na hÉireann agus Rialtas Cheanada chun Cánachas Dúbailte a sheachaint agus cosc a chur le hiomghabháil fioscach i leith Cánacha ar Ioncaim.
Tá Rialtas na hÉireann agus Rialtas Cheanada.
D'fhonn Comhaontú a dhéanamh chun cánachas dúbailte a sheachaint agus cosc a chur le hiomghabháil fioscach i leith cánacha ar ioncam.
Tar éis na daoine seo a leanas a cheapadh mar Lánchumhachtóirí uathu chuige sin:
Rialtas na hÉireann:
Seán Ó Murchadha, Ambasadóir Urghnáthach agus Lánchumhachtóir na hÉireann in Ottawa;
Rialtas Cheanada:
Walter E. Harris. Aire Airgeadais i Rialtas Cheanada.
Noch do rinne, ar iad do thaispeáint a lánchumhacht faoi seach, a fríth i bhfoirm mhaith chuí. comhaontú mar leanas:—
Airteagal I.
1. Is iad cánacha is ábhar don Chomhaontú seo:
(a) I gCeanada:
Cánacha ioncaim. lena n-áirítear forchánacha, a fhorchuirfeas Rialtas Cheanada (dá ngairmtear, “cáin Cheanadach” anseo feasta).
(b) In Éirinn:
An cháin ioncaim (lena n-áirítear forcháin) agus an cháin bhrabús corparáide (dá ngairmtear “cáin Éireannach” anseo feasta).
2. Bainfidh an Comhaontú seo freisin le haon chánacha eile a bheas go substainteach i gcosúlacht leis na cánacha sin, seachas cánacha ró-bhrabús, agus a fhorchuirfeas ceachtar Rialtas Conarthach tar éis an Comhaontú seo a shíniú.
Airteagal II.
1. Sa Chomhaontú seo, mura n-éilí an comhthéacs a mhalairt:
(a) Ciallaíonn na téarmaí “ceann de na críocha” agus “an chríoch eile” Éire nó Ceanada, do réir mar éilíos an comhthéacs.
(b) Ciallaíonn an téarma “cáin” cáin Éireannach nó cáin Cheanadach do réir mar éilíos an comhthéacs.
(c) Folaíonn an téarma “duine” aon chomhlucht daoine, corpraithe nó neamhchorpraithe.
(d) Folaíonn an téarma “cuideachta” aon chuideachta chorpraithe.
(e) Ciallaíonn na téarmaí “cónaitheoir in Éirinn” agus “cónaitheoir i gCeanada” faoi seach aon duine a bhfuil cónaí air in Éirinn chun cuspóirí cánach Éireannaí agus nach bhfuil cónaí air i gCeanada chun cuspóirí cánach Ceanadaí agus aon duine a bhfuil cónaí air i gCeanada chun cuspóirí cánach Ceanadaí agus nach bhfuil cónaí air in Éirinn chun cuspóirí cánach Éireannaí; measfar gur in Éirinn atá cónaí ar chuideachta más in Éirinn a bainistítear agus a rialaítear a gnó agus gur i gCeanada atá cónaí uirthi más i gCeanada a bainistítear agus a rialaítear a gno. Ach ní dhéanfaidh aon ní sa mhír seo difir d'aon fhorála de dhlí na hÉireann maidir le cáin bhrabús corparáide d'fhorchur i gcás cuideachtan atá corpraithe in Éirinn.
(f) Ciallaíonn na téarmaí “cónaitheoir i gceann de na críocha” agus “cónaitheoir sa chríoch eile” duine ar a bhfuil cónaí in Éirinn nó duine ar a bhfuil cónaí i gCeanada. do réir mar éilíos an comhthéacs.
(g) Ciallaíonn na téarmaí “fiontar Éireannach” agus “fiontar Ceanadach” faoi seach fiontar nó gnóthas tionscail nó tráchtála a sheolas cónaitheoir in Éirinn agus fiontar nó gnóthas tionscail nó tráchtála a sheolas cónaitheoir i gCeanada; agus ciallaíonn na téarmaí “fiontar cheann de na críocha” agus “fiontar de chuid na críche eile” fiontar Éireannach nó fiontar Ceanadach do réir mar éilíos an comhthéacs.
(h) Ciallaíonn an téarma “buan-bhunachas”, nuair a húsáidtear é maidir le fiontar cheann de na críocha, brainse nó áit sheasta eile ghnótha, ach ní fholaíonn sé gníomhaireacht mura bhfuil ag an ngníomhaire, agus mura bhfeidhmíonn sé de ghnáth, údarás ginearálta chun conartha d'iomairliú agus a chríochnú thar ceann an fhiontair nó mura bhfuil stoc marsantais aige as a líonann sé orduithe go rialta thar a cheann. I ndáil leis sin de—
(i) Ní measfar buan-bhunachas a bheith ag fiontar cheann de na críocha sa chríoch eile ar an aonchúis go bhfuil déileála gnótha á ndéanamh aige sa chríoch eile sin trí ghníomhaire ginearálta coimisiúin nó bróicéir bona fide ag gníomhú dhó i ngnáth-chúrsa a ghnótha sa cháil sin;
(ii) Má bhíonn áit sheasta ghnótha á cothabháil ag fiontar cheann de na críocha sa chríoch eile go heisiach chun earraí nó marsantas a cheannach, ní thabharfaidh sin ann féin gur buan-bhunachas leis an bhfiontar sin an áit sheasta ghnótha sin;
(iii) Má bhíonn ag gabháil le cuideachta is cónaitheoir i gceann de na críocha fo-chuideachta is cónaitheoir sa chríoch eile nó atá ag gabháil do cheird nó gnó sa chríoch eile sin (pé acu trí bhuan-bhunachas é nó ar shlí eile), ní thabharfaidh sin ann féin gur buan-bhunachas lena cuideachta bhunaidh an fho-chuideachta sin.
2. Ní fholaíonn an téarma “brabúis tionscail nó tráchtála” mar a húsáidtear sa Chomhaontú seo é, ioncam i bhfoirm díbhinní, úis, oíosa nó rí-chíosa, taillí bainistíochta ná díolaíocht as saothar nó as seirbhísí pearsanta.
3. Nuair a bheas feidhm á tabhairt d'fhorála an Chomhaontuithe seo ag ceann de na Rialtais Chonarthacha, beidh le haon téarma nach mínítear ar shlí eile, mura n-éilí an comhthéacs a mhalairt, an bhrí atá leis faoi na dlithe de chuid an Rialtais Chonarthaigh sin a bhaineas leis na eánacha is ábhar don Chomhaontú seo.
Airteagal III.
1. Ní bheidh brabúis tionscail nó tráchtála fiontair Éireannaigh inchurtha faoi cháin Cheanadach mura bhfuil an fiontar aggabháil do cheird nó gnó i gCeanada trí bhuan-bhunachas a bhfuil a láthair suímh ann. Má tá sé ag gabháil do cheird nó gnó amhlaidh, féadfaidh Ceanada cáin d'fhorchur ar na brabúis sin, ach ar an méid sin amháin díobh is inchurtha i leith an bhuan-bhunachais sin.
2. Ní bheidh brabúis tionscail nó tráchtála fiontair Cheanadaigh inchurtha faoi cháin Éireannach mura bhfuil an fiontar ag gabháil do cheird nó gnó in Éirinn trí bhuan-bhunachas a bhfuil a láthair suímh ann. Má tá sé ag gabháil do cheird nó gnó amhlaidh, féadfaidh Éire cáin d'fhorchur ar na brabúis sin ach sin ar an méid sin amháin díobh is inchurtha i leith an bhuan-bhunachais sin.
3. I gcás fiontar cheann de na críocha a bheith ag gabháil do cheird nó gnó sa chríoch eile trí bhuan-bhunachas a bhfuil a láthair suímh sa chríoch eile sin, cuirfear i leith an bhuan-bhunachais sin na brabúis tionscail nó tráchtála a mbeadh súil go saothródh sé iad sa chríoch eile sin dá mba fiontar neamhspleách é a bhí ag gabhail do na gníomhachtaí céanna nó dó ghníomhachtai dá samhail faoi na coinníollacha céanna nó faoi choinníollacha dá samhail agus a bhí ag déileáil. ar raon láimhe uaidh, leis an bhfiontar ar buan-bhunachas de é.
4. Ní déanfar aon chuid d'aon bhrabúis a thiocfas chun fiontair cheann de na críocha a chur i leith buan-bhunachais a bhfuil a láthair suímh sa chríoch eile de bhíthin earraí nó marsantas á gceannach sa chríoch eile sin ag an bhfiontar agus dá bhíthin sin amháin.
5. I gcás cuideachta ar a bhfuil cónaí i gceann de na críocha d'fháil brabús nó ioncaim ó bhunaidh sa chríoch eile, di fhorchuirfidh Rialtas na críche eile sin aon tsaghas cánachais ar dhíbhinní a íocfas an chuideachta le daoine nach bhfuil cónaí orthu sa chríoch eile sin, ná aon cháin i bhfoirm chánach brabús neamhdháilithe ar bhrabúis neamhdháilithe na cuideachtan. de bhíthin gurb é atá. go hiomlán nó go páirteach. sna díbhinní nó sna brabúis neamhdháilithe sin brabúis nó ioncam a fuarthas amhlaidh.
Airteagal IV.
Más rud é
(a) go mbeidh fiontar cheann de na críocha páirteach, go díreach nó go neamhdhíreach. i mbainistí. rialú nó caipiteal fiontair sa chríoch eile, nó
(b) go mbeidh na daoine céanna páirteach, go díreach nó go neamhdhíreach. i mbainistí. rialú nó caipiteal fiontair cheann de na críocha agus fiontair de chuid na críche eile, agus
i gceachtar cás. go socrófar nó go bhforchuirfear coinníollacha idir an dá fhiontar. ina gcaidreamh tráchtála nó airgeadais. a bheas difriúil leis na coinníollacha a déanfaí idir fiontair neamhspleácha,
ansin. aon bhrabúis d'fhaibhreodh. mura mbeadh na coinníollacha sin, chun ceann de na fiontair ach nár fhaibhrigh amhlaidh de bhíthin na gcoinníollacha sin. féadfar iad d'áireamh ar bhrabúis an fhiontair sin agus cáin a chur orthu dá réir sin.
Airteagal V.
D'ainneoin forál Airteagal III agus IV. na brabúis a gheobhas cónaitheoir i gceann de na críocha as oibriú long nó aerárthach, beid díolmhaithe ó cháin sa chríoch eile.
Airteagal VI.
1. Ní mó ná 15% ráta na cánach Ceanadaí ar ioncam (seachas ioncam ó ghnó a sheoladh i gCeanada nó ó dhualgais a chomhlíonadh i gCeanada) a gheobhas cónaitheoir in Éirinn ó bhunaidh i gCeanada.
2. D'ainneoin forál na míre sin roimhe seo. ní mó ná 5 faoin gcéad ráta na cánach Ceanadaí ar dhíbhinní a híocfar le cuideachta is cónaitheoir in Éirinn ó chuideachta is cónaitheoir i gCeanada. agus a bhfuil níos mó ná 50 faoin gcéad de na scaireanna inti a ngabhann lán-chearta vótála leo i ngach cás ar únaeracht ag an gcuideachta chéadluaite.
3. Aon ioncam (seachas ioncam ó ghnó a sheoladh in Éirinn nó ó dhualgais a chomhlíonadh in Éirinn) a gheobhas pearsa is cónaitheoir i gCeanada ó bhunaidh in Éirinn. beidh sé díolmhaithe ó fhorcháin Éireannach
Airteagal VII.
Aon rí-chíosa cóipchirt agus íocaíochtaí eile dá samhail a déanfar i leith aon tsaothair litríochta, dhrámaíochta, cheoil nó ealaíon a léiriú nó d'athléiriú (ach gan cíosa ná rí-chíosa i leith scannán pictiúirí reatha d'áireamh) agus a gheobhas cónaitheoir i gceann de na críocha ó bhunaidh sa chríoch eile, beid díolmhaithe ó cháin sa chríoch eile sin.
Airteagal VIII.
1. Aon luach saothair (seachas pinsin) a íocfas ceann de na Rialtais Chonarthacha le haon phearsa i leith seirbhísí a rinneadh don Rialtas sin i gcomhlíonadh feidhmeanna rialtais, beidh sé díolmhaithe ó cháin i gcríoch an Rialtais Chonarthaigh eile mura bhfuil gnáth-chónaí ar an bpearsa sa chríoch sin nó má tá gnáth-chónaí ar an bpearsa sa chríoch sin d'aon-toisc chun na seirbhísí sin a dhéanamh.
2. Ní bheidh feidhm ag forála an Airteagail seo maidir le híocaíochtaí i leith seirbhísí a rinneadh i ndáil le haon cheird nó gnó a sheolas ceachtar de na Rialtais Chonarthacha le haghaidh brabúis.
Airteagal IX.
1. Beidh cónaitheoir in Éirinn díolmhaithe ó cháin Cheanadach ar chúiteamh as seirbhísí pearsanta (lena n-áirítear seirbhísí gairmiúla) a rinneadh i rith na bliana cánachais i gCeanada, más rud é gur chaith sé tréimhse nó tréimhsí ann nach mó san iomlán ná 183 lá i rith na bliana cánachais, agus go gcomhlíonfar ceachtar de na coinníollacha seo a leanas:
(a) Gur as na seirbhísí pearsanta sin a rinne sé mar oifigeach nó mar fhostaí do chónaitheoir in Éirinn a fuair sé an cúiteamh, nó
(b) Nach mó ná 85,000 an cúiteamh a fuair sé as na seirbhísí pearsanta sin.
2. Beidh feidhm ag forála míre 1 den Airteagal seo, mutatis mutandis, maidir le cónaitheoir i gCeanada i leith cúitimh as seirbhísí pearsanta den tsórt sin a dhéanamh in Éirinn.
Airteagal X.
1. Aon phinsean nó blianacht as bunaidh i gCeanada a gheobhas pearsa is cónaitheoir in Éirinn. beidh sé díolmhaithe ó cháin Cheanadach.
2. Aon phinsean nó blianacht as bunaidh in Éirinn a gheobhas pearsa is cónaitheoir i gCeanada. beidh sé díolmhaithe ó cháin Éireannach.
3. Ciallaíonn an téarma “blianacht” suim áirithe is iníoctha go tréimhsiúil ag tráthanna áirithe. ar feadh saoil nó ar feadh tréimhse sonraithe nó tréimhse infhionnta. faoi oblagáid chun na híocaíochtaí a dhéanamh in aghaidh chomaoin leor lán d'fháil in airgead nó i luach airgid.
Airteagal XI.
Aon ollamh nó múinteoir as ceann de na críocha a gheobhas luach saothair as múinteoireacht. ar feadh tréimhse de chónaí shealadach nach sia ná dhá bhliain in ollscoil, coláiste, scoil nó foras oideachais eile sa chríoch eile. beidh sé díolmhaithe ó cháin sa chríoch eile sin i leith an luach saothair sin.
Airteagal XII.
Aon mhac léinn nó príntíseach gnótha ó cheann de na críocha a bheas ag fáil oideachais nó tréineála lán-aimsire sa chríoch eile. beidh sé díolmhaithe ó cháin sa chríoch eile sin ar íocaíochtaía gheobhas sé ó dhaoine sa chríoch chéadluaite le haghaidh a chothabhála. a oideachais nó a thréineála.
Airteagal XIII.
1. A mhéid is féidir é do réir forál dlí Cheanada i dtaobh cáin a híocadh i gcríoch lasmuigh de Cheanada a bhaint de cháin is iníoctha i gCeanada. déanfar cáin Éireannach is iníochta i leith ioncaim as bunaidh in Éirinn a bhaint d'aon cháin Cheanadach is iníoctha i leith an ioncaim sin. Chuige sin. measfar fáltaí díbhinne d'íoc corparáid is cónaitheoir in Éirinn a bheith tar éis an cháin ioncaim Éireannach d'íoc is iomchuí don díbhinn sin má roghnaíonn an fáltaí sin méid na cánach ioncaim Éireannaí sin d'áireamh ar a ioncam comhlán chun cuspóírí cánach Ceanadaí. Chun cuspóirí an Airteagail seo amháin. aon ioncam. as bunaidh sa Ríocht Aontaithe, a gheobhas pearsa a chónaíos in Éirinn, measfar gur ioncam as bunaidh in Éirinn é mura bhfuil an t-ioncam sin inchurtha faoi cháin ioncaim na Ríochta Aontaithe.
2. Faoi réir pé forál (nach ndéanfaidh difir dá phrionsapal ginearálta seo) a hachtófar in Éirinn, déanfar cáin Cheanadach is iníoctha i leith ioncaim as bunaidh i gCeanada a lamháil mar chreidmheas i gcoinne aon chánach Éireannaí is iníoctha i leith an ioncaim sin. Más gnáth-dhíbhinn d'íoc corparáid Cheanadach an t-ioncam sin. áireofar sa chreidmheas sin (i dteannta aon chánach ioncaim Ceanadaí a baineadh as an díbhinn sin nó a forchuireadh uirthi) an cháin ioncaim Cheanadach a forchuireadh ar an gcorparáid sin i leith a brabús. agus más díbhinn í a híocadh ar scaireanna tosaíochta rannpháirteacha. agus a ionadaíos díbhinn do réir an ráta shocair chun a bhfuil teideal ag na scaireanna maraon le rannpháirteachas breise i mbrabúis, déanfar an cháin sin ar bhrabúis d'áireamh chomh maith sa mhéid go bhfuil breis ag an díbhinn ar an ráta socair sin.
3. Chun cuspóirí an Airteagail seo. measfar. maidir le brabúis nó luach saothair as seirbhísí pearsanta (lena n-áirítear seirbhísí gairmiúla). a rinneadh i gceann de na críocha. gur ioncam iad as bunaidh laistigh den chríoch sin. agus i gcás seirbhísí ag pearsa a dhéanas a sheirbhísí ar fad nó go formhór i longa nó in aerárthaí a oibríos cónaitheoir de chuid cheann de na críocha measfar na seirbhísí sin a dhéanamh sa chríoch sin.
Airteagal XIV.
1. Déanfaidh údaráis chánachais na Rialtas Conarthach, ar sin d'iarraidh orthu, pé eolas (is eolas a bheas ar fáil faoi dhlithe cánachais na Rialtas Conarthach faoi seach) a mhalairtiú is gá chun forála an Chomhaontuithe seo a chomhlíonadh. nó chun calaois a chosc nó forála reachtúla a riaradh i gcoinne seachanta dlíthiúla maidir leis na cánacha is ábhar don Chomhaontú seo. Aon eolas a malairteofar amhlaidh, coimeádfar ina rún é agus ní nochtfar é d'aon duine seachas na daoine a mbeidh baint acu le measúnú agus bailiú na gcánacha is ábhar don Chomhaontú seo. Ní malairteofar aon eolas a nochtfadh aon rún ceirde ná aon phróis cheirde.
2. Féadfaidh údaráis chánachais na Rialtas Conarthach dul i gcomhairle le chéile mar is gá chun forála an Chomhaontuithe seo a chomhlíonadh agus. go háirithe, forála Airteagal III agus IV.
3. Mar a húsáidtear é san Airteagal seo, ciallaíonn an téarma “údaráis chánachais”, i gcás Cheanada. an tAire Ioncaim Náisiúnta nó a ionadaí údaraithe; i gcás na hÉireann, na Coimisinéirí Ioncaim nó a n-ionadaí údaraithe.
Airteagal XV.
1. Daingneofar an Comhaontú seo agus malairteofar na hionstraimí daingniúcháin i mBaile Átha Cliath. a luaithe is féidir.
2. Ar na daingniúcháin a mhalairtiú. beidh éifeacht ag an gComhaontú seo—
(a) maidir le cáin Cheanadach. do na blianta cánachais a thosnós ar an lú lá d'Eanáir, nó dá éis, sa bhliain chaileandair a malairteofar na hionstraimí daingniúcháin;
(b) (i) maidir le cáin ioncaim Éireannach. don bhliain mheasúnuithe a thosnés ar an 6ú lá d'Aibreán sa bhliain chaileandair a malairteofar na hionstraímí daingniucháin agus do bhlianta ina dhiaidh sin;
(ii) maidir le forcháin Éireannach, don bhliain mheasúnuithe a thosnós ar an 6ú lá d'Aibreán díreach roimh an mbliain chaileandair a malairteofar na hionstraimí daingniúcháin. agus do bhliants ina dhiaidh sin; agus
(iii) maidir le cáin bhrabús corparáide Éireannach d'aon tréimhse chuntasaíochta inmhuirir a thosnós ar an lú lá d'Aibreán. nó dá éis, sa bhliain chaileandair a malairteofar na hionstraimí daingniúcháin, agus don chuid neamhchaite d'aon tréimhse chuntasaíochta inmhuirir a bheas ar rith ar an dáta sin.
Airteagal XVI.
Leanfaidh an Comhaontú seo d'éifeacht a bheith aige ar feadh tréimhse éiginnte ach féadfaidh ceachtar de na Rialtais Chonarthacha. ar nó roimh an 30ú lá de Mheitheamh in aon bhliain chaileandair i ndiaidh na bliana caileandair a malairteofar na hionstraimí daingniúcháin. fógra forceannta a thabhairt don Rialtas Conarthach eile. agus sa chás sin scoirfidh an Comhaontú seo d'éifeacht a bheith aige—
(a) maidir le cáin Cheanadach. do na blianta cánachais a thosnós ar an lú lá d'Eanáir, nó dá éis, sa bhliain chaileandair díreach i ndiaidh na bliana caileandair a dtabharfar an fógra;
(b) (i) maidir le cáin ioncaim Éireannach. d'aon bhliain mheasúnuithe a thosnés ar an 6ú lá d'Aibreán, nó dá éis, sa bhliain chaileandair díreach i ndiaidh na bliana a dtabharfar an fógra sin;
(ii) maidir le forcháin Éireannach. d'aon bhliain mheasúnuithe a thosnós ar an 6ú lá d'Aibreán, nó dá éis, sa bhliain chaileandair a dtabharfar an fógra sin; agus
(iii) maidir le cáin bhrabús corparáide Éireannach, d'aon tréimhse chuntasaíochta inmhuirir a thosnós ar an lú lá d'Aibreán. nó dá éis, sa bhliain chaileandair díreach i ndiaidh na bliana caileandair a dtabharfar an fógra sin agus don chuid neamhchaite d'aon tréimhse chuntasaíochta inmhuirir a bheas ar rith ar an dáta sin.
DA FHIANU SIN tá na Lánchumhachtóirí thuas-ainmnithe tar éis an Comhaontú seo a shíniú agus a séalaí a ghreamú dhe.
ARNA DHÉANAMH in Ottawa. i ndúblach, an 28ú lá seo de Dheireadh Fómhair. naoi gcéad déag caoga a ceathair.
D'ÉIRINN: |
Seán O Murchadha. |
DO CHEANADA: |
W. E. Harris. |
Cuid II.
Forála maidir le faoiseamh ó cháin ioncaim (lena n-áirítear forcháin) agus ó cháin bhrabús corparáide i bhfoirm chreidmheasa i leith cánach Ceanadaí.
Léiriú.
1. Sa Chuid seo den Sceideal—
ciallaíonn an abairt “an Comhaontú” an comhaontú atá leagtha amach i gCuid I den Sceideal seo;
folaíonn an abairt “cáin ioncaim” forcháin ach amháin mar a n-éilíonn an comhthéacs a mhalairt;
ciallaíonn an abairt “ioncam”. maidir le cáin bhrabús corparáide. brabúis;
ciallaíonn an abairt “na cánacha Éireannacha” cáin ioncaim (lena n-áirítear forcháin) agus cáin bhrabús corparáide;
tá leis an abairt “cáin Cheanadach” an bhrí atá léi in Airteagal I den Chomhaontú.
Ginearálta.
2. (1) Faoi réir forál na Coda seo den Sceideal seo, más rud é. faoin gComhaontú. go mbeidh creidmheas le lamháil i gcoinne aon cheann de na cánacha Éireannacha is inmhuirir i leith aon ioncaim. déanfar méid na gcánacha Éireannacha is inmhuirir amhlaidh a laghdú méid an chreidmheasa.
(2) Aon chreidmheas a lamhálfar. úsáidfear ar dtús é chun laghdú a dhéanamh ar mhéid aon chánach brabús corparáide is inmhuirir i leith an ioncaim agus. sa mhéid nach féidir é d'úsáid amhlaidh. chun laghdú a dhéanamh ar an gcáin ioncaim is inmhuirir ina leith sin.
(3) Ní údaraíonn aon ní sa mhír seo chreidmheas a lamháil i gcoinne aon chánach Éireannaí nach bhfuil creidmheas inlamhálta ina coinne faoin gComhaontú.
Geanglais maidir le corprú agus cónaí.
3. (1) Ní lamhálfar creidmheas i gcoinne cánach brabús corparáide mura bhfuil an chuideachta, a bhfuil an cháin bhrabús corparáide inmhuirir i leith a hioncaim, corpraithe le dlithe. nó faoi dhlithe, an Stáit.
(2) Ní lamhálfar creidmheas i gcoinne cánach ioncaim d'aon bhliain mheasúnuithe mura bhfuil an duine, a bhfuil an cháin inmhuirir i leith a ioncaim, ina chónaí sa Stát ar feadh na bliana sin.
Tórainn leis an gCreidmheas iomlán cáin bhrabús corparáide.
4. Ní raghaidh an méid creidmheasa a lamhálfar i gcoinne cánach brabús corparáide do cháin Cheanadach i leith aon ioncaim thar méid na cánach brabús corparáide is inchurtha i leith an ioncaim sin.
Tórainn leis an gCreidmheas iomlán cáin ioncaim.
5. (1) Ní raghaidh an méid creidmheasa a lamhálfar i gcoinne cánach ioncaim do cháin Cheanadach i leith aon ioncaim thar an suim a gheofaí trí mhéid an ioncaim sin a ríomh do réir na nAcht Cánach Ioncaim (lena n-áirítear an tAcht seo) agus trína chur ansin faoi mhuirear cánach ioncaim don bhliain mheasúnuithe a bhfuil an creidmheas le lamháil ina haghaidh, ach sin do réir an ráta seo a leanas, is é sin le rá—
(a) i gcás duine a bhfuil cáin ioncaim, ach nach bhfuil forcháin. inmhuirir ar a ioncam. ráta a fionnfar tríd an gcáin ioncaim is iníoctha ag an duine sin don bhliain sin a roinnt ar mhéid iomlán ioncaim an duine sin don bhliain sin;
(b) i gcás duine a bhfuil forcháin inmhuirir ar a ioncam. suim na rátaí seo a leanas—
(i) an ráta dob iomchuí ina chás dá mbeadh cáin ioncaim, ach nach mbeadh forcháin. inmhuirir ar a ioncam; agus
(ii) an ráta a fionnfar tríd an bhforcháin is iníoctha aige don bhliain sin a roinnt ar mhéid iomlán a ioncaim don bhliain sin:
Ar choinníoll. más rud é, faoin gComhaontú, nach bhfuil creidmheas le lamháil i gcoinne forchánach don bhliain, go ríomhfar an ráta i ngach cás mar ríomhtar é i gcás daoine a bhfuil cáin ioncaim. ach nach bhfuil forcháin, inmhuirir ar a n-ioncam, agus más rud é. faoin gComhaontú, nach bhfuil creidmheas le lamháil ach amháin i gcoinne forchánach don bhliain, gurb é ráta a bheas ann an ráta a fionnfar tríd an bhforcháin is iníoctha ag an duine áirithe don bhliain a roinnt ar mhéid iomlán a ioncaim don bhliain.
(2) Chun an ráta sin a chinneadh, déanfar an cháin is iníoctha ag aon duine d'aon bhliain a ríomh gan aird ar aon fhaoiseamh i leith préimheanna árachais saoil agus gan aon laghdú ar an gcéanna i leith aon chreidmheasa a lamháladh nó atá le lamháil faoin gComhaontú. ach measfar í a bheith arna laghdú méid aon chánach atá an duine áirithe i dteideal. ar shlí seachas faoi Riail 20 de na Rialacha Ginearálta. a mhuirearú i gcoinne aon duine eile, agus measfar ioncam iomlán aon duine a bheith arna laghdú méid aon ioncaim a bhfuil an duine sin i dteideal cáin ioncam a mhuirearú air mar adúradh.
(3) I gcás ina mbeidh creidmheas i leith cánach Ceanadaí le lamháil i leith aon ioncaim agus go mbeadh. mura mbeadh forála na fo-mhíre seo, aon fhaoiseamh le lamháil i leith an ioncaim sin faoi fhorála ailt 3 den Acht Airgeadais. 1941 (Uimh. 14 de 1941). arna leasú le halt 2 den Acht Airgeadais. 1943 (Uimh. 16 de 1943), ní lamhálfar an faoiseamh sin.
6. Gan dochar d'fhorála na míre deiridh roimhe seo. ní bheidh an creidmheas iomlán a lamhálfar do dhuine i gcoinne cánach ioncaim d'aon bhliain mheasúnuithe níos mó ná an cháin ioncaim iomlán is iníoctha ag an duine áirithe don bhliain mheasúnuithe sin. lúide aon cháin atá an duine sin i dteideal. seachas faoi Riail 20 de na Rialacha Ginearálta, a mhuirearú i gcoinne aon duine eile.
Eifeacht Lamháltais Chreidmheasa ar ríomh Ioncaim.
7. (1) Faoi réir forál na míre seo i gcás ina mbeidh creidmheas in aghaidh cánach Ceanadaí le lamháil i gcoinne aon cheann de na cánacha Éireannacha i leith aon ioncaim, ní déanfar aon ashbaint in aghaidh cánach Ceanadaí (pé acu i leith an ioncaim sin nó aon ioncaim eile é) nuair a bheas méid an ioncaim sin á ríomh chun cuspóirí cánach brabús corparáide.
(2) Má bhíonn díbhinn ar áireamh san ioncam agus más rud é, faoin gComhaontú, go mbeidh cáin Cheanadach, nach inmhuirir go díreach ná trí asbhaint i leith na díbhinne, le cur sa chuntas nuair a beifear á bhreithniú an bhfuil aon chreidmheas le lamháil, agus má tá, cad é an méid é, i gcoinne na gcánacha Éireannacha i leith na díbhinne, déanfar, chun cuspóirí cánach brabús corparáide, méid an ioncaim d'áireamh amhail is dá mbeadh sé arna mhéadú an méid den cháin Cheanadach, nach inmhuirir amhlaidh, a bheas le cur sa chuntas agus méid an chreidmheasa á ríomh.
(3) D'ainneoin aon ní sna forála roimhe seo den mhír seo, i gcás nach féidir cuid den cháin Cheanadach i leith an ioncaim (lena n-áirítear aon cháin den tsórt sin a bheas, faoi fho-mhír (2) den mhír seo, le háireamh mar mhéadú ar an ioncam) a lamháil mar chreidmheas i gcoinne aon cheann de na cánacha Éireannacha, déanfar, chun cuspóirí cánach brabús corparáide, méid an ioncaim d'áireamh amhail is dá mbeadh sé arna laghdú an chuid sin den cháin Cheanadach sin.
8. (1) I gcás ina mbeidh creidmheas in aghaidh cánach Ceanadaí le lamháil i gcoinne aon cheann de na cánacha Éireannacha i leith aon ioncaim, beidh éifeacht ag na forála seo a leanas den mhír seo maidir le méid an ioncaim sin a ríomh chun cuspóirí cánach ioncaim.
(2) I gcás ina mbeidh an cháin ioncaim is iníoctha ag braith ar an méid a fuarthas sa Stát, déanfar an méid sin d'áireamh amhail is dá mbeadh sé arna mhéadú méid an chreidmheasa is inlamhálta i gcoinne cánach ioncaim.
(3) I gcás nach mbeidh feidhm ag an bhfo-mhír dheiridh roimhe seo—
(a) ní déanfar aon asbhaint i leith cánach Ceanadaí (pé acu i leith an ioncaim chéanna nó aon ioncaim eile é); agus
(b) má bhíonn díbhinn ar áireamh san ioncam agur más rud é, faoin gComhaontú go mbeidh cáin Cheanadach, nach inmhuirir go díreach ná trí asbhaint i leith na díbhinne, le cur sa chuntas nuair a beifear á bhreithniú an bhfuil aon chreidmheas le lamháil, agus má tá, cad é an méid é, i gcoinne na gcánacha Éireannacha i leith na díbhinne, áireofar méid an ioncaim amhail is dá mbeadh sé arna mhéadú an méid den cháin Cheanadach, nach inmhuirir amhlaidh. a bheas le cur sa chuntas agus méid an chreidmheasa á ríomh; ach
(c) d'ainneoin aon ní sna forála roimhe seo den fho-mhír seo, i gcás ina mbeidh aon chuid den cháin Cheanadach i leith an ioncaim (lena n-áirítear aon cháin den tsórt sin a bheas, faoi chlásal (b) den fho-mhír seo, le háireamh mar mhéadú ar an ioncam) le lamháil mar chreidmheas i gcoinne cánach brabús corparáide, nó nach féidir í a lamháil mar chreidmheas i gcoinne aon cheann de na cánacha Éireannacha, déanfar, chun cuspóirí cánach ioncaim. méid an ioncaim d'áireamh amhail is dá mbeadh sé arna laghdú an chuid sin den cháin Cheanadach sin.
(4) Maidir le hioncam iomlán duine a ríomh chun an ráta a chinneadh a luaitear i mír 5 den Chuid seo den Sceideal seo, beidh éifeacht ag na forála sin roimhe seo den mhír seo faoi réir na modhnuithe seo a leanas—
(a) in ionad na tagairte i bhfo-mhír (2) do mhéid an chreidmheasa is inlamhálta i gcoinne cánach ioncaim, cuirfear tagairt do mhéid na cánach Ceanadaí i leith an ioncaim (agus, i gcás díbhinne, gan áireamh a dhéanamh ar cháin Cheanadach nach inmhuirir go díreach ná trí asbhaint i leith na díbhinne), agus
(b) ní bheidh feidhm ag clásail (b) agus (c) d'fho-mhír (3),
agus, faoi réir na modhnuithe sin, beidh éifeacht ag na forála sin maidir leis an ioncam go léir a bhfuil creidmheas le lamháil ina chás in aghaidh cánach Ceanadaí.
Forála speisialta maidir le Díbhinní.
9. Más rud é, i gcás aon díbhinne, go mbeidh cáin Cheanadach, nach inmhuirir go díreach ná trí asbhaint i leith na díbhinne, cur sa chuntas. faoin gComhaontú, nuair a beifear á bhreithniú an bhfuil aon chreidmheas le lamháil, agus má tá, cad é an méid é, i gcoinne na gcánacha Éireannacha i leith na díbhinne, is í cáin Cheanadach, nach inmhuirir amhlaidh, a cuirfear sa chuntas ná an cháin a thiteas ar an gcomhlucht corpraithe a iocas an díbhinn i leith na mbrabús iomchuí, sa mhéid go bhfuil sí ínchurtha le ceart i leith na cionúireachta de na brabúis iomchuí a n-ionadaíonn an díbhinn í.
Is iad na brabúis iomchuí—
(a) má híoctar an díbhinn in aghaidh tréimhse sonraithe, brabúis na tréimhse sin;
(b) mura n-íoctar an díbhinn in aghaidh tréimhse sonraithe ach go n-íoctar í as brabúis sonraithe, na brabúis sin;
(c) mura n-íoctar an díbhinn in aghaidh tréimhse sonraithe ná as brabúis sonraithe, brabúis na tréimhse deiridh dar hullmhaíodh cuntais an chomhluchta chorpraithe agus a chríochnaigh sara raibh an díbhinn iníoctha:
Ar choinníoll, má tharlaíonn, i gcás a thiocfas faoi fho-mhír (a) nó fo-mhír (c) den mhír seo, go mbeidh breis ag an díbhinn iomlán ar a mbeidh ar fáil le dáiliú de bhrabúis na tréimhse a luaitear sa bhfo-mhír sin (a) nó sa bhfo-mhír sin (c), pé acu é. gurb iad is brabúis iomchuí brabúis na tréimhse sin móide an oiread a bheas ar fáil le dáiliú de bhrabúis tréimhsí roimhe sin (seachas brabúis a dáilíodh roimhe sin nó a háiríodh roimhe sin mar bhrabúis iomchuí chun cuspóirí na míre seo) agus is comhionann leis an mbreis; agus chun cuspóirí an choinníll seo cuirfear sa chuntas ar dtús brabúis na tréimhse is déanaí roimhe sin, ansin brabúis na tréimhse is déanaí roimhe sin arís, agus mar sin de.
10. I gcás—
(a) ina bhforálann an Comhaontú go bhfuil, maidir le díbhinní d'aicmí áirithe, agus nach bhfuil, maidir le díbhinní d'aicmí eile, cáin Cheanadach. nach inmhuirir go díreach ná trí asbhaint i leith díbhinní. le cur sa chuntas nuair a beifear á bhreithniú an bhfuil aon chreidmheas le lamháil, agus má tá, cad é an méid é, i gcoinne na gcánacha Éireannacha i leith na ndíbhinní; agus
(b) ina n-íocfar díbhinn nach d'aicme a bhforálann an Comhaontú amhlaidh ina taobh,
ansin, má híoctar an díbhinn le cuideachta a rialaíos, go díreach nó go neamhdhíreach, méid nach lú ná leath na cumhachta vótála i gcuideachta íoctha na díbhinne, lamhálfar creidmheas amhail is dá mba dhíbhinn í d'aicme a bhforálann an Comhaontú amhlaidh ina taobh.
Ilghnéitheach.
11. Ní lamhálfar creidmheas faoin gComhaontú i gcoinne na gcánacha Éireannacha is inmhuirir i leith aon ioncaim le haon duine, más é rogha an duine áirithe nach lamhálfaí creidmheas i leith an ioncaim sin.
12. Más rud é, faoin gComhaontú, gur féidir faoiseamh a thabhairt sa Stát nó i gCeanada i leith aon ioncaim agus go ndealraíonn sé, maidir leis an measúnú le haghaidh cánach ioncaim nó cánach brabús corparáide a rinneadh i leith an ioncaim, nach i leith a mhéid iomláin a rinneadh é nó go bhfuil sé neamhchruinn ag féachaint don chreidmheas, más ann, atá le tabhairt faoin gComhaontú, féadfar aon mheasúnuithe breise a dhéanamh is gá chun a áirithiú go ndéanfar méid iomlán an ioncaim a mheasúnú agus go dtabharfar an creidmheas ouí, más ann, ina leith, agus i gcás an t-ioncam a chur ar iontaoibh aon duine sa Stát chun a íoctha, féadfar aon mheasúnú breise den tsórt sin i leith cánach ioncaim a dhéanamh ar fháltaí an ioncaim faoi Chás VI de Sceideal D.
13. (1) Faoi réir forál míre 14 den Chuid seo den Sceideal seo, aon éileamh a déanfar ar lamháltas i bhfoirm chreidmheasa in aghaidh cánach Ceanadaí i leith aon ioncaim, cuirfear i scríbhinn é go dtí an cigire cánach tráth nach déanaí ná sé bliana ó dheireadh na bliana measúnuithe iomchuí agus, má dhéanann an cigire agóid i gcoinne aon éilimh den tsórt sin. éistfear agus cinnfear í ag na Coimisinéirí Speisialta amhail is dá mb'achomharc chucu é i gcoinne measúnuithe i leith cánach ioncaim, agus beidh feidhm dá réir sin, leis na modhnuithe is gá, ag na forála de na hAchta Cánach Ioncaim a bhaineas le hathéisteacht achomhairc nó le sonrú cáis le haghaidh tuairime na hArd-Chúirte ar phointe dlí.
(2) Sa mhír seo, ciallaíonn an abairt “an bhliain mheasúnuithe iomchuí”, maidir le creidmheas in aghaidh cánach Ceanadaí i leith aon ioncaim, an bhliain mheasúnuithe dá bhfuil cáin ioncaim le muirearú ar an ioncam sin, nó dá mbeadh cáin ioncaim le muirearú uirthi i gcás aon cháin ioncaim a bheith inmhuirir ina leith.
14. Má tharlaíonn méid aon chreidmheasa, a bheirtear faoin gComhaontú a bheith iomarcach nó neamhdhóthaineach de dhroim aon choigeartuithe ar mhéid aon chánach is iníoctha sa Stát nó i gCeanada, ní bheidh feidhm ag aon ní sna hAchta Cánach Ioncaim, ná sna hachtacháin a bhaineas le cáin bhrabús corparáide, a thérainníos an t-am chun measúnuithe nó éilimh ar fhaoisimh a dhéanamh, maidir le haon mheasúnú nó éileamh a thiocfas den choigcartú agus is measúnú nó éileamh a déanfar tráth nach déanaí ná sé bliana ón uair a rinneadh gach measúnú, coigeartú agus cinneadh eile den tsórt sin a bhainfeadh lena chinneadh an bhfuil aon chreidmheas le tabhairt agus, má tá, cad é an méid é.
AN TRIU SCEIDEAL.
Achtacháin a hAthghairmtear.
Siosón agus Caibidil nó Uimhir agus Bliain | Gearrtheideal | Méid na hAthghairme |
(1) | (2) | (3) |
54 & 55 Vic., c. 39. | Stamp Act, 1891 | Ailt 43, 45, 47 agus 48. |
An tAcht Airgid (Forála Ilghnéitheacha), 1935. | Alt 5. | |
Alt 23. |
Number 13 of 1955.
FINANCE ACT, 1955.
ARRANGEMENT OF SECTIONS
INCOME TAX.
CUSTOMS AND EXCISE.
Termination of customs duty on galvanized corrugated iron or steel. | |
DEATH DUTIES.
Aggregation where property of the deceased does not exceed ten thousand pounds. |
RELIEF OF DOUBLE TAXATION: INCOME TAX, SUR-TAX AND CORPORATION PROFITS TAX.
STAMP DUTIES.
Termination of stamp duty on yearly certificates of notaries public. | |
MISCELLANEOUS AND GENERAL.
Agreement between the Government of Ireland and the Government of Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Duties on the Estates of Deceased Persons
Reciprocal Relief of Double Taxation in respect of Irish Income Tax, Sur-Tax and Corporation Profits Tax and Canadian Income Taxes, including Surtaxes
Enactments Repealed
Acts Referred to | |
No. 22 of 1954 | |
No. 24 of 1946 | |
No. 27 of 1924 | |
No. 20 of 1932 | |
No. 14 of 1940 | |
No. 14 of 1952 | |
No. 12 of 1948 | |
No. 24 of 1952 | |
No. 14 of 1941 | |
No. 13 of 1949 | |
No. 16 of 1946 | |
No. 18 of 1950 | |
No. 16 of 1943 | |
Number 13 of 1955.
FINANCE ACT, 1955.
PART I.
Income Tax.
Income tax and sur-tax for the year 1955–56.
1.—(1) Income tax shall be charged for the year beginning on the 6th day of April, 1955, at the rate of seven shillings and sixpence in the pound.
(2) Sur-tax for the year beginning on the 6th day of April, 1955, shall be charged in respect of the income of any individual the total of which from all sources exceeds one thousand five hundred pounds and shall be so charged at the same rates as those at which it is charged for the year beginning on the 6th day of April, 1954.
(3) The several statutory and other provisions which were in force on the 5th day of April, 1955, in relation to income tax and sur-tax shall, subject to the provisions of this Act, have effect in relation to the income tax and sur-tax to be charged as aforesaid for the year beginning on the 6th day of April, 1955.
Increase of deductions in respect of children and of limit of income of child.
2.—(1) Subsection (1) of section 21 of the Finance Act, 1920, as amended by subsequent enactments, is hereby further amended by the substitution of “a deduction of one hundred pounds” for “a deduction of eighty-five pounds” (inserted by section 4 of the Finance Act, 1954 (No. 22 of 1954)).
(2) Subsection (3) of section 21 of the Finance Act, 1920, is hereby amended by the substitution of “sixty pounds a year” for “forty pounds a year”.
Amendment as to exemption from income tax of profits of trades carried on by charities.
3.—Subsection (1) of section 30 of the Finance Act, 1921, is hereby amended by the substitution of the following paragraph for paragraph (c):
“(c) from income tax under Schedule D in respect of the profits of a trade carried on by any charity, if the profits are applied solely to the purposes of the charity and either—
(i) the trade is exercised in the course of the actual carrying out of a primary purpose of the charity, or
(ii) the work in connection with the trade is mainly carried on by beneficiaries of the charity.”
Relief in respect of payments for insurance against expenses of sickness.
4.—(1) If an individual makes a claim in that behalf in the manner prescribed by the Income Tax Acts, makes a return in the prescribed form of the total income of the individual and proves that, in the year preceding the year of assessment, the individual, or, if the individual is a married man, his wife, has made a payment to an authorised insurer under a contract of insurance which provides specifically, whether in conjunction with other benefits or not, for the reimbursement or discharge, in whole or in part, of actual medical, surgical or nursing expenses (including the cost of maintenance at a hospital, nursing home or sanatorium) resulting from sickness of or accident to the individual or the spouse of the individual or children or other dependants of the individual or of the spouse of the individual, then—
(a) where the payment covers no benefits other than such reimbursement or discharge, the full amount of the payment shall be deducted from or set off against any income for the year of assessment of the individual, if the individual made the payment, or of the wife of the individual, if she made the payment, and
(b) where the payment covers benefits other than such reimbursement or discharge, a like relief shall be granted in respect of so much of the payment as is referable to such reimbursement or discharge,
and tax shall, where necessary, be discharged or repaid accordingly and the total income of the individual for the year of assessment shall be calculated accordingly for all the purposes of the Income Tax Acts.
(2) Where an amount for deduction from or set off against income of one of the spouses is ascertained in accordance with subsection (1) of this section, then—
(a) if there is no income of the spouse for the year of assessment in relation to which relief under the said subsection can be given, the relief may be given in relation to income of the other spouse for that year, and
(b) if the amount ascertained as aforesaid exceeds the income of the spouse for the year of assessment, the excess may be deducted from or set off against any income of the other spouse for that year.
(3) Where relief is given under this section, no relief or deduction under any other provision of the Income Tax Acts shall be given or allowed in respect of the payment or part of a payment (as the case may be).
(4) All such provisions of the Income Tax Acts as apply in relation to allowances or deductions within the meaning of the Third Schedule to the Finance Act, 1920, shall, with any necessary modifications, apply in relation to relief under this section.
(5) In this section—
“authorised insurer” means any person lawfully carrying on in the State such business of insurance as is referred to in subsection (1) of this section;
“total income” means total income from all sources as estimated in accordance with the provisions of the Income Tax Acts.
Payment of interest on stock of council of county, corporation of county or other borough or council of urban district.
5.—(1) Any stock under section 87 of the Local Government Act, 1946 (No. 24 of 1946), issued after the passing of this Act shall be deemed to be securities issued under the authority of the Minister for Finance within the meaning of section 2 of the Finance Act, 1924 (No. 27 of 1924), and that section shall apply accordingly.
(2) (a) Rule 6 of the Miscellaneous Rules applicable to Schedule D of the Income Tax Act, 1918, and Rules 19 and 21 of the General Rules applicable to Schedules A, B, C, D and E of that Act shall not apply to interest (in this subsection referred to as the said interest) which, by direction of the Minister for Finance given under section 2 of the Finance Act, 1924, as applied by this section, is paid without deduction of tax.
(b) Where paragraph (a) of this subsection applies in relation to the council of a county, corporation of a county or other borough or council of an urban district (in this paragraph referred to as the local authority), the total tax payable by the local authority, by deduction or otherwise, for any year of assessment shall not exceed a sum to be ascertained by first computing the total tax which, but for this section, would have been payable by the local authority, by deduction or otherwise, for that year and then deducting therefrom a sum equal to tax on the amount of the said interest paid for that year by the local authority.
(3) There shall be added to Rule 1 of Case III of Schedule D of the Income Tax Act, 1918, the following clause, that is to say:
“(j) interest on stock under section 87 of the Local Government Act, 1946 (No. 24 of 1946), in cases where such interest is paid without deduction of tax.”
PART II.
Customs and Excise.
Increase of rebate on beer brewed from home malted cereals.
6.—Section 41 of the Finance Act, 1932 (No. 20 of 1932), as amended by section 15 of the Finance Act, 1940 (No. 14 of 1940), and by section 11 of the Finance Act, 1952 (No. 14 of 1952), shall have effect in relation to beer brewed in the year beginning on the 1st day of July, 1954, and in relation to beer brewed in any year beginning on any subsequent 1st day of July as if the reference now contained in that section, as so amended, to a rate of one pound ten shillings per standard barrel were a reference to a rate of two pounds per standard barrel.
Entertainments duty—entertainment in patent theatre consisting partly of cinematographic exhibition and partly of personal performance.
7.—Paragraph (c) of subsection (4) of section 10 of the Finance Act, 1948 (No. 12 of 1948), is hereby amended, as respects entertainments held on or after the 1st day of August, 1955, by the substitution of “not less than twenty-five per cent.” for “not less than thirty-five per cent.”.
Termination of customs duty on galvanized corrugated iron or steel.
8.—The duty of customs on galvanized corrugated iron or steel imposed by section 11 of the Finance Act, 1932 (No. 20 of 1932), and reference number 30 in the First Schedule to that Act, as amended by the Emergency Imposition of Duties (No. 223) Order, 1941 (S. R. & O., No. 464 of 1941), shall not be charged or levied on any articles imported on or after the 1st day of September, 1955.
Amendment of Finance (Excise Duties) (Vehicles) Act, 1952.
9.—(1) In this section “the Act” means the Finance (Excise Duties) (Vehicles) Act, 1952 (No. 24 of 1952).
(2) Subparagraph (c) of paragraph 4 of Part I of the Schedule to the Act is hereby amended by the addition thereto of the following provision:
“Where a tractor is fitted with a detachable platform, container or implement (being a platform, container or implement used primarily for farm work), goods or burden of any other description conveyed on or in the platform, container or implement shall be regarded for the purposes of this subparagraph as being hauled by the tractor.”
(3) Paragraph 3 of Part II of the Schedule to the Act is hereby amended as follows:
(a) the reference to subparagraph (c) of paragraph 4 of Part I of the Schedule to the Act shall be construed as including a reference to that subparagraph as amended by subsection (2) of this section, and
(b) the following clause shall be added to subparagraph (a):
“(iii) for the haulage for another farmer for reward of—
(I) milk being hauled to a creamery or cream-separating station, or
(II) separated milk being hauled from a creamery or cream-separating station, or
(III) milk containers being hauled to or from a creamery or cream-separating station, or”.
(4) Where a licence under section 1 of the Act is in force and the duty was paid in accordance with subparagraph (c) of paragraph 4 of Part I of the Schedule to the Act as originally enacted or in accordance with that paragraph with the provision added thereto by subsection (2) of this section, section 2 of the Act shall not apply in relation to the tractor on account merely of a conveyance such as is referred to in the provision added as aforesaid.
(5) If this Act is passed before or on the 1st day of July, 1955, subsections (1) to (4) of this section shall come into operation on that day and, if it is passed after that day, they shall be deemed to have come into operation on that day.
(6) The appropriate repayments shall be made having regard to the foregoing provisions of this section and the repayments shall be made in accordance with such directions as may be given by the Minister for Local Government.
PART III.
Death Duties.
Confirmation of Agreement set forth in First Schedule.
10.—(1) The agreement set forth in the First Schedule to this Act and concluded on the 28th day of October, 1954, between the Government and the Government of Canada (in this section referred to as the Agreement) is hereby confirmed and shall have the force of law.
(2) Subsection (4) of section 7 of the Finance Act, 1894 (which provides for relief in respect of duty payable in a foreign country) shall not have effect in relation to succession duty chargeable under the laws of Canada to which the provisions of the Agreement apply.
Certificate—prospective amount of estate duty.
11.—Where—
(a) the trustees of a settlement may become accountable for estate duty payable by virtue of section 30 of the Finance Act, 1941 (No. 14 of 1941), in respect of any property, and
(b) it is intended that the property or any part thereof shall cease to be comprised in the settlement,
then, if the trustees obtain from the Revenue Commissioners a certificate of the amount which in the opinion of the Revenue Commissioners may properly be treated as the prospective amount of the duty, and give the Revenue Commissioners all the information and evidence required by the Revenue Commissioners in connection with the application for the certificate, no person shall be accountable as trustee of the settlement, for the duty to which the certificate relates, to an amount in excess of the amount certified.
Aggregation of certain policies of assurance, etc.
12.—(1) Notwithstanding anything contained in section 4 of the Finance Act, 1894, where the property which passes on a death, but in which the deceased never had an interest, includes any policies of assurance on his life, or moneys received under such a policy, or interests in such a policy or moneys, all the policies, moneys and interests so included (except any in respect of which estate duty neither is payable on the death nor would be if the duty were payable on estates of however small a principal value) shall, for determining the rate of estate duty to be paid thereon, be aggregated so as to form one estate, and the duty shall be levied at the proper graduated rate on the principal value thereof.
(2) Subsection (1) of this section shall have effect in relation to any death occurring on or after the date of the passing of this Act.
Aggregation where property of the deceased does not exceed ten thousand pounds.
13.—(1) In this section—
“the property of the deceased” means property in respect of which estate duty is payable in connection with the death of the deceased and which is—
(a) property to which the deceased was absolutely entitled, or of which he was competent to dispose, at the time of his death, or
(b) property which passes on his death within the meaning of the enactments relating to estate duty under a disposition made by him, or made, directly or indirectly, on his behalf or at his expense or out of funds provided by him, or made by him in the exercise of a general power of appointment, or
(c) property which by virtue of section 23 of the Finance Act, 1940 (No. 14 of 1940), or section 20 of the Finance Act, 1949 (No. 13 of 1949), is deemed to be included in the property passing on the death of the deceased;
“the other property” means the property in respect of which estate duty is payable in connection with the death of the deceased, but which is not the property of the deceased.
(2) (a) Where the net value of the property of the deceased does not exceed ten thousand pounds; that property shall not be aggregated with the other property, but shall form an estate by itself.
(b) Where the net value of the property of the deceased exceeds ten thousand pounds, the amount of estate duty payable in respect of it shall not exceed the amount of estate duty that would be payable if the net value of it were ten thousand pounds, together with the amount by which the net value of the said property exceeds ten thousand pounds.
(3) Where the net value of the property of the deceased exceeds ten thousand pounds, any reduction under subsection (1) of section 13 of the Finance Act, 1914, of the estate duty payable in respect of the other property shall, in a case in which the estate duty payable in respect of the property of the deceased is reduced in accordance with paragraph (b) of subsection (2) of this section, be calculated as if the estate duty payable in respect of the property of the deceased were not reduced in accordance with that paragraph.
(4) This section shall have effect in relation to any death occurring on or after the date of the passing of this Act.
PART IV.
Relief of Double Taxation: Income Tax, Sur-tax and Corporation Profits Tax.
Confirmation of Agreement set forth in Second Schedule.
14.—(1) The agreement set forth in Part I of the Second Schedule to this Act and concluded on the 28th day of October, 1954, between the Government and the Government of Canada (in this section referred to as the Agreement) is hereby confirmed and shall have the force of law.
(2) For the purpose of giving effect to the Agreement, the provisions set forth in Part II of the Second Schedule to this Act shall have effect.
(3) The necessary apportionments shall be made for the purpose of giving effect to the terms of the Agreement as respects corporation profits tax in the case of accounting periods beginning before the 1st day of April in the year in which the Agreement first has effect and ending on or after that date, and any such apportionment shall be made in proportion to the number of months or fractions of months in the part of the relevant accounting period before the said 1st day of April and in the remaining part of the said relevant accounting period respectively.
(4) The Revenue Commissioners may from time to time make regulations in relation to the granting of the reliefs specified in the Agreement and may, in particular, by those regulations provide—
(a) for securing that no such reliefs from taxation imposed by the laws of Canada as are provided for in the Agreement shall enure to the benefit of persons not entitled thereto, and
(b) for authorising, in cases where tax deductible from any periodical payment has, in order to comply with the terms of the Agreement, not been deducted and it is discovered that the Agreement does not apply to that payment, the recovery of the tax by assessment on the person entitled to the payment or by deduction from subsequent payments.
Construction of this Part of this Act.
15.—This Part of this Act and the Second Schedule to this Act shall, so far as they relate to income tax (including sur-tax), be read and construed together with the Income Tax Acts and shall, so far as they relate to corporation profits tax, be read and construed together with Part V of the Finance Act, 1920, as amended or extended by subsequent enactments.
PART V.
Stamp Duties.
Termination of stamp duty on yearly certificates of notaries public.
16.—(1) The stamp duty chargeable, by virtue of section 1 of the Stamp Act, 1891, on the certificate to be taken out yearly by a notary public (being an instrument specified in the First Schedule to that Act) shall cease to be payable.
(2) Where, on or after the 26th day of March, 1955, any notary public has taken out a duly stamped certificate, he shall, on making a claim in that behalf, be entitled to a refund of duty equal in amount to the amount arrived at by applying, to the amount of duty paid in respect of the certificate, the fraction specified in subsection (3) of this section.
(3) The fraction referred to in subsection (2) of this section is the fraction the numerator of which is the number of the days in the period beginning on the day of the passing of this Act and ending on the 25th day of March, 1956, and the denominator of which is 366.
Credit-sale agreements.
17.—As respects any credit-sale agreement within the meaning of the Hire-Purchase Act, 1946 (No. 16 of 1946), or any instrument (other than such a credit-sale agreement) which is an agreement, or a memorandum of an agreement, made for or relating to the sale of any goods, wares or merchandise—
(a) whether under hand only or under seal, stamp duty under the heading “Bond, Covenant or Instrument” in the First Schedule to the Stamp Act, 1891, shall not be chargeable thereon, and
(b) in a case in which stamp duty as aforesaid would be chargeable thereon but for paragraph (a) of this section—
(i) if under hand only, the exemption numbered (3) under the heading “Agreement or any Memorandum of an Agreement” in the said First Schedule shall not apply thereto and stamp duty under that heading shall be charged thereon, and
(ii) if under seal, stamp duty under the heading “Deed of any kind whatsoever, not described in this schedule” in the said First Schedule shall be chargeable thereon.
PART VI.
Miscellaneous and General.
Capital Services Redemption Account.
18.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950 (No. 18 of 1950);
“the 1954 amending section” means section 28 of the Finance Act, 1954 (No. 22 of 1954);
“the fifth additional annuity” means the sum charged on the Central Fund under subsection (4) of this section;
“the Minister”, “the Account” and “capital services” have the same meanings respectively as they have in the principal section.
(2) Subsection (4) of the 1954 amending section shall, in relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of March, 1956, have effect with the substitution of “£802,363” for “£777,094”.
(3) Subsection (6) of the 1954 amending section shall have effect with the substitution of “£509,021” for “£500,278”.
(4) A sum of £688,618, to redeem borrowings, and interest thereon, in respect of capital services shall be charged annually on the Central Fund or the growing produce thereof in the thirty successive financial years commencing with the financial year ending on the 31st day of March, 1956.
(5) The fifth additional annuity shall be paid into the Account in such manner and at such times in the relevant financial year as the Minister may determine.
(6) Any amount of the fifth additional annuity, not exceeding £445,446 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the fifth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Repeals.
19.—The enactments specified in the Third Schedule to this Act are hereby repealed to the extent mentioned in the third column of that Schedule.
Care and management of taxes and duties.
20.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commencement.
21.—(1) This Act may be cited as the Finance Act, 1955.
(2) Part I of this Act shall be construed together with the Income Tax Acts.
(3) Part II of this Act, so far as it relates to duties of customs, shall be construed together with the Customs Acts and, so far as it relates to duties of excise, shall be construed together with the Statutes which relate to the duties of excise and the management of those duties.
(4) Part V of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(5) Part I of this Act shall be deemed to come into force on and shall take effect as on and from the 6th day of April, 1955.
FIRST SCHEDULE.
Agreement between the Government of Ireland and the Government of Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Duties on the Estates of Deceased Persons.
The Government of Ireland and the Government of Canada,
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of Fiscal evasion with respect to duties on the estates of deceased persons,
Have appointed for that purpose as their Plenipotentiaries:
The Government of Ireland:
Sean Murphy, Ambassador Extraordinary and Plenipotentiary of Ireland at Ottawa;
The Government of Canada:
Walter E. Harris, Minister of Finance in the Government of Canada,
Who, having communicated their respective full powers, found in good and due form, have agreed as follows:—
Article I.
1. The duties which are the subject of the present Agreement are:
(a) In Ireland:
The estate duty imposed by Ireland,
and
(b) In Canada:
The succession duty imposed by Canada.
2. The present Agreement shall also apply to any other duties of a substantially similar character imposed by either Contracting Government subsequent to the date of signature of this Agreement.
Article II.
1. In this Agreement, unless the context otherwise requires—
(a) The term “territory” when used in relation to one or the other Contracting Government means Ireland or Canada, as the context requires.
(b) The term “duty” means the estate duty imposed by Ireland or the succession duty imposed by Canada, as the context requires.
2. In the application of the provisions of this Agreement by one of the Contracting Governments, any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting Government relating to the duties which are the subject of the present Agreement.
Article III.
Where a person dies domiciled in any part of the territory of one Contracting Government, the situs of any rights or interests, legal or equitable, in or over any of the following classes of property which for the purposes of duty form or are deemed to form part of the estate of such person or pass or are deemed to pass on his death, shall, for the purposes of the imposition of duty and for the purposes of the credit to be allowed under Article V, be determined exclusively in accordance with the following rules, but in cases not within such rules the situs of such rights or interests shall be determined for these purposes in accordance with the laws in force in the territory of the other Contracting Government:
(a) Immovable property (otherwise than by way of security) shall be deemed to be situated at the place where such property is located;
(b) Tangible movable property (otherwise than by way of security, and other than such property for which specific provision is hereinafter made), bank or currency notes, other forms of currency recognised as legal tender in the place of issue, negotiable bills of exchange and negotiable promissory notes, shall be deemed to be situated at the place where such property, notes, currency or documents are located at the time of death, or, if in transitu, at the place of destination;
(c) Simple contract debts, excluding the forms of indebtedness for which specific provision is made herein, shall be deemed to be situated at the place where the debtor was resident at the time of death;
(d) Bonds, mortgages, debentures, debenture stock and debts secured by a document under seal, other than the forms of indebtedness for which specific provision is made herein, shall be deemed to be situated at the place where the document by which they are evidenced is located at the time of death or, if inscribed or registered, to be situated at the place of inscription or registration;
(e) Bank accounts shall be deemed to be situated at the branch at which the account was kept;
(f) Securities issued by any government, municipality or public authority, shall be deemed, if in bearer form, to be situated at the place where they are located at the time of death and, if inscribed or registered, to be situated at the place of inscription or registration;
(g) Shares or capital stock in a company (including any such shares or stock held by a nominee whether the beneficial ownership is evidenced by scrip certificates or otherwise, but excluding any such shares or stock in bearer form) shall be deemed to be situated at the place where such company was incorporated. If, however, any such company was incorporated under the laws of Great Britain or under the laws of Northern Ireland, and if the shares or stock of such company when registered on a branch register of such company kept in Ireland are deemed under the laws of Great Britain or of Northern Ireland and of Ireland to be assets situated in Ireland, such shares or stock shall be deemed to be assets situated in Ireland.
Shares or capital stock in a company in bearer form shall be deemed to be situated at the place where the documents of title thereto are located at the time of death; provided that any such shares or stock in a company incorporated under the laws of either Contracting Government shall be deemed to be also situated at the place where such company was incorporated;
(h) Moneys payable under a policy of assurance or insurance, whether under seal or not, shall be deemed to be situated at the place where the policy provided that the moneys shall be payable or, in the absence of any such provision, at the head office of the company;
(i) Shares in a partnership shall be deemed to be situated at the place where the business is principally carried on;
(j) Ships and aircraft and shares thereof shall be deemed to be situated at the place of registration of the ship or aircraft;
(k) Goodwill as a trade, business or professional asset shall be deemed to be situated at the place where the trade, business or profession to which it pertains is carried on;
(l) Patents, trademarks and designs shall be deemed to be situated at the place where they are registered;
(m) Copyright, franchises, and rights or licences to use any copyrighted material, patent, trademark or design shall be deemed to be situated at the place where the rights arising therefrom are exercisable;
(n) Rights or causes of action ex delicto surviving for the benefit of an estate of a deceased person shall be deemed to be situated at the place where such rights or causes of action arose;
(o) Judgment debts shall be deemed to be situated at the place where the judgment is recorded;
Provided that if, apart from this Article, duty would be imposed by one Contracting Government on any property which is situated in its territory and passes under a disposition not governed by its law, this Article shall not apply to such property unless, by reason of its application or otherwise, duty is imposed or would but for some specific exemption be imposed thereon by the other Contracting Government.
Article IV.
1. In determining the amount on which duty is to be computed, permitted deductions shall be allowed in accordance with the law in force in the territory in which the duty is imposed.
2. Where duty is imposed by one Contracting Government on the death of a person who was not domiciled at the time of his death in any part of the territory of that Contracting Government but was domiciled in some part of the territory of the other Contracting Government, no account shall be taken, in determining the amount or rate of the duty so imposed, of property situated outside the former territory; provided that this paragraph shall not apply as respects duty imposed by Ireland in the case of property passing under a disposition governed by the law of Ireland.
Article V.
1. Where one Contracting Government imposes duty by reason of a deceased person being domiciled in some part of its territory at the time of his death, that Contracting Government shall allow against so much of its duty (as otherwise computed) as is attributable to property situated in the territory of the other Contracting Government a credit (not exceeding the amount of the duty so attributable) equal to so much of the duty imposed in the territory of the other Contracting Government as is attributable to such property; but this paragraph shall not apply as respects any such property as is mentioned in paragraph (3) of this Article.
2. Where Ireland imposes duty on property passing under a disposition governed by its law, that Contracting Government shall allow a credit similar to that provided by the preceding paragraph of this Article.
3. Where each Contracting Government imposes duty on any property which is deemed under Article III to be situated
(a) outside the territories of both Contracting Governments, or
(b) in both territories,
each Contracting Government shall allow against so much of its duty (as otherwise computed) as is attributable to such property a credit which bears the same proportion to the amount of its duty so attributable or to the amount of the other Contracting Government's duty attributable to the same property, whichever is the less, as the former amount bears to the sum of the two amounts.
4. For the purposes of this Article, the amount of the duty of a Contracting Government attributable to any property shall be ascertained after taking into account any credit, allowance or relief, or any remission or reduction of duty, otherwise than in respect of duty payable in the territory of the other Contracting Government.
Article VI.
1. Any claim for a credit or for a refund of duty founded on the provisions of this Agreement shall be made within six years from the date of the death of the deceased person in respect of whose estate the claim is made, or, in the case of a reversionary interest, where payment of duty is deferred until the date on which the interest falls into possession, within six years from that date.
2. Any such refund shall be made without payment of interest on the amount so refunded.
Article VII.
1. The taxation authorities of the Contracting Governments shall upon request exchange such information (being information available under the respective taxation laws of the Contracting Governments) as is necessary for carrying out the provisions of the present Agreement or for the prevention of fraud or the administration of statutory provisions against legal avoidance in relation to the duties which are the subject of this Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any person other than those concerned with the assessment and collection of the duties which are the subject of this Agreement. No information shall be exchanged which would disclose any trade secret or trade process.
2. As used in this Article, the term “taxation authorities” means, in the case of Ireland, the Revenue Commissioners or their authorized representative, and in the case of Canada, the Minister of National Revenue or his authorized representative.
Article VIII.
1. The present Agreement shall be ratified, and the instruments of ratification shall be exchanged at Dublin as soon as possible.
2. The present Agreement shall come into force on the date of exchange of ratifications, and shall be effective only as to
(a) the estates of persons dying on or after such date; and
(b) the estate of any person dying before such date and after the last day of the calendar year immediately preceding such date, whose personal representative elects in writing that the provisions of the present Agreement shall be applied to such estate.
Article IX.
1. The present Agreement shall remain in force for not less than three years after the date of its coming into force.
2. If not less than six months before the expiration of such period of three years neither of the Contracting Governments shall have given to the other Contracting Government written notice of its intention to terminate the present Agreement, the Agreement shall remain in force after such period of three years until either of the Contracting Governments shall have given written notice of such intention, in which event the present Agreement shall not be effective as to the estates of persons dying on or after the date (not being earlier than the sixtieth day after the date of such notice) specified in such notice, or, if no date is specified, on or after the sixtieth day after the date of such notice.
IN WITNESS WHEREOF the above-named Plenipotentiaries have signed the present Agreement and have affixed thereto their seals.
DONE at Ottawa, in duplicate, this 28th day of October, nineteen hundred and fifty-four.
FOR IRELAND:
Sean Murphy
FOR CANADA:
W. E. Harris
SECOND SCHEDULE.
Reciprocal Relief of Double Taxation in respect of Irish Income Tax, Sur-Tax and Corporation Profits Tax and Canadian Income Taxes, including Surtaxes.
Part I.
Agreement between the Government of Ireland and the Government of Canada for the avoidance of Double Taxation and the prevention of fiscal evasion with respect to Taxes on Income.
The Government of Ireland and the Government of Canada,
Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income,
Have appointed for that purpose as their Plenipotentiaries:
The Government of Ireland:
Sean Murphy, Ambassador Extraordinary and Plenipotentiary of Ireland at Ottawa;
The Government of Canada:
Walter E. Harris, Minister of Finance in the Government of Canada,
Who, having communicated their respective full powers, found in good and due form, have agreed as follows:—
Article I.
1. The taxes which are subject to this Agreement are:
(a) In Canada:
Income taxes, including surtaxes, which are imposed by the Government of Canada (hereinafter referred to as “Canadian tax”).
(b) In Ireland:
The income tax (including sur-tax) and the corporation profits tax (hereinafter referred to as “Irish tax”).
2. This Agreement shall also apply to any other taxes of a substantially similar character, other than excess profits taxes, imposed by either Contracting Government subsequent to the signing of this Agreement.
Article II.
1. In this Agreement, unless the context otherwise requires:
(a) The terms “one of the territories” and “the other territory” mean Ireland or Canada, as the context requires.
(b) The term “tax” means Irish tax or Canadian tax, as the context requires.
(c) The term “person” includes any body of persons, corporate or not corporate.
(d) The term “company” includes any body corporate.
(e) The terms “resident of Ireland” and “resident of Canada” mean respectively any person who is resident in Ireland for the purposes of Irish tax and not resident in Canada for the purposes of Canadian tax and any person who is resident in Canada for the purposes of Canadian tax and not resident in Ireland for the purposes of Irish tax; a company shall be regarded as resident in Ireland if its business is managed and controlled in Ireland and as resident in Canada if its business is managed and controlled in Canada. Provided that nothing in this paragraph shall affect any provisions of the law of Ireland regarding the imposition of corporation profits tax in the case of a company incorporated in Ireland.
(f) The terms “resident of one of the territories” and “resident of the other territory” mean a person who is a resident of Ireland or a person who is a resident of Canada, as the context requires.
(g) The terms “Irish enterprise” and “Canadian enterprise” mean respectively an industrial or commercial enterprise or undertaking carried on by a resident of Ireland and an industrial or commercial enterprise or undertaking carried on by a resident of Canada; and the terms “enterprise of one of the territories” and “enterprise of the other territory” mean an Irish enterprise or a Canadian enterprise, as the context requires.
(h) The term “permanent establishment”, when used with respect to an enterprise of one of the territories, means a branch or other fixed place of business, but does not include an agency unless the agent has, and habitually exercises, a general authority to negotiate and conclude contracts on behalf of the enterprise or has a stock of merchandise from which he regularly fills orders on its behalf. In this connection—
(i) An enterprise of one of the territories shall not be deemed to have a permanent establishment in the other territory merely because it carries on business dealings in that other territory through a bona fide broker or general commission agent acting in the ordinary course of his business as such;
(ii) the fact that an enterprise of one of the territories maintains in the other territory a fixed place of business exclusively for the purchase of goods or merchandise shall not of itself constitute that fixed place of business a permanent establishment of the enterprise;
(iii) the fact that a company which is a resident of one of the territories has a subsidiary company which is a resident of the other territory or which carries on a trade or business in that other territory (whether through a permanent establishment or otherwise) shall not of itself constitute that subsidiary company a permanent establishment of its parent company.
2. The term “industrial or commercial profits”, as used in the present Agreement, does not include income in the form of dividends, interest, rents or royalties, management charges, or remuneration for labour or personal services.
3. In the application of the provisions of the present Agreement by one of the Contracting Governments any term not otherwise defined shall, unless the context otherwise requires, have the meaning which it has under the laws of that Contracting Government relating to the taxes which are the subject of the present Agreement.
Article III.
1. The industrial or commercial profits of an Irish enterprise shall not be subject to Canadian tax unless the enterprise is engaged in trade or business in Canada through a permanent establishment situated therein. If it is so engaged, tax may be imposed on those profits by Canada, but only on so much of them as is attributable to that permanent establishment.
2. The industrial or commercial profits of a Canadian enterprise shall not be subject to Irish tax unless the enterprise is engaged in trade or business in Ireland through a permanent establishment situated therein. If it is so engaged, tax may be imposed on those profits by Ireland, but only on so much of them as is attributable to that permanent establishment.
3. Where an enterprise of one of the territories is engaged in trade or business in the other territory through a permanent establishment situated therein, there shall be attributed to such permanent establishment the industrial or commercial profits which it might be expected to derive in that other territory if it were an independent enterprise engaged in the same or similar activities under the same or similar conditions and dealing at arm's length with the enterprise of which it is a permanent establishment.
4. No portion of any profits arising to an enterprise of one of the territories shall be attributed to a permanent establishment situated in the other territory by reason of the mere purchase of goods or merchandise within that other territory by the enterprise.
5. Where a company which is a resident of one of the territories derives profits or income from sources within the other territory, the Government of that other territory shall not impose any form of taxation on dividends paid by the company to persons not resident in that other territory, or any tax in the nature of an undistributed profits tax on undistributed profits of the company, by reason of the fact that those dividends or undistributed profits represent, in whole or in part, profits or income so derived.
Article IV.
Where
(a) an enterprise of one of the territories participates directly or indirectly in the management, control or capital of an enterprise of the other territory, or
(b) the same persons participate directly or indirectly in the management, control or capital of an enterprise of one of the territories and an enterprise of the other territory, 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 but for those conditions would 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.
Article V.
Notwithstanding the provisions of Articles III and IV, profits which a resident of one of the territories derives from operating ships or aircraft shall be exempt from tax in the other territory.
Article VI.
1. The rate of Canadian tax on income (other than income from carrying on business in Canada or from performing duties in Canada) derived from sources within Canada by a resident of Ireland shall not exceed 15%.
2. Notwithstanding the provisions of the foregoing paragraph, the Canadian tax on dividends paid to a company which is a resident of Ireland by a company resident in Canada, more than 50 per cent. of whose shares which have under all circumstances full voting rights are owned by the former company, shall not exceed 5 per cent.
3. Income (other than income from carrying on business in Ireland or from performing duties in Ireland) derived from sources within Ireland by an individual who is a resident of Canada shall be exempt from Irish surtax.
Article VII.
Copyright royalties and other like payments made in respect of the production or reproduction of any literary, dramatic, musical or artistic work (but not including rents or royalties in respect of motion picture films) and derived from sources within one of the territories by a resident of the other territory shall be exempt from tax in that first-mentioned territory.
Article VIII.
1. Remuneration (other than pensions) paid by one of the Contracting Governments to any individual for services rendered to that Government in the discharge of governmental functions shall be exempt from tax in the territory of the other Contracting Government if the individual is not ordinarily resident in that territory or is ordinarily resident in that territory solely for the purpose of rendering those services.
2. The provisions of this Article shall not apply to payments in respect of services rendered in connection with any trade or business carried on by either of the Contracting Governments for purposes of profit.
Article IX.
1. A resident of Ireland shall be exempt from Canadian tax upon compensation for personal (including professional) services performed during the taxation year within Canada if he is present therein for a period or periods not exceeding a total of 183 days during the taxation year and either of the following conditions is met:
(a) His compensation is received for such personal services performed as an officer or employee of a resident of Ireland, or
(b) His compensation received for such personal services does not exceed $5,000.
2. The provisions of paragraph 1 of this Article shall apply, mutatis mutandis, to a resident of Canada with respect to compensation for such personal services performed in Ireland.
Article X.
1. Any pension or annuity derived from sources within Canada by an individual who is a resident of Ireland shall be exempt from Canadian tax.
2. Any pension or annuity derived from sources within Ireland by an individual who is a resident of Canada shall be exempt from Irish tax.
3. The term “annuity” means a stated sum payable periodically at stated times, during life or during a specified or ascertainable period of time, under an obligation to make the payments in return for adequate and full consideration in money or money's worth.
Article XI.
A professor or teacher from one of the territories who receives remuneration for teaching, during a period of temporary residence not exceeding two years, at a university, college, school or other educational institution in the other territory, shall be exempt from tax in that other territory in respect of that remuneration.
Article XII.
A student or business apprentice from one of the territories who is receiving full-time education or training in the other territory shall be exempt from tax in that other territory on payments made to him by persons in the first-mentioned territory for the purposes of his maintenance, education or training.
Article XIII.
1. As far as may be in accordance with the provisions of the law of Canada regarding the deduction from tax payable in Canada of tax paid in a territory outside Canada, Irish tax payable in respect of income from sources within Ireland shall be deducted from any Canadian tax payable in respect of that income. For this purpose the recipient of a dividend paid by a corporation which is a resident of Ireland shall be deemed to have paid the Irish income tax appropriate to such dividend if such recipient elects to include in his gross income for the purposes of Canadian tax the amount of such Irish income tax. For the purposes only of this Article, income derived from sources in the United Kingdom by an individual who is resident in Ireland shall be deemed to be income from sources in Ireland if such income is not subject to United Kingdom income tax.
2. Subject to such provisions (which shall not affect the general principle hereof) as may be enacted in Ireland, Canadian tax payable in respect of income from sources within Canada shall be allowed as a credit against any Irish tax payable in respect of that income. Where such income is an ordinary dividend paid by a Canadian corporation, such credit shall take into account (in addition to any Canadian income tax deducted from or imposed on such dividend) the Canadian income tax imposed on such corporation in respect of its profits, and where it is a dividend paid on participating preference shares and representing both a dividend at the fixed rate to which the shares are entitled and an additional participation in profits, such tax on profits shall likewise be taken into account in so far as the dividend exceeds such fixed rate.
3. For the purposes of this Article, profits or remuneration for personal (including professional) services performed in one of the territories shall be deemed to be income from sources within that territory, and the services of an individual whose services are wholly or mainly performed in ships or aircraft operated by a resident of one of the territories shall be deemed to be performed in that territory.
Article XIV.
1. The taxation authorities of the Contracting Governments shall upon request exchange such information (being information available under the respective taxation laws of the Contracting Governments) as is necessary for carrying out the provisions of the present Agreement or for the prevention of fraud or the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject of the present Agreement. Any information so exchanged shall be treated as secret and shall not be disclosed to any persons other than those concerned with the assessment and collection of the taxes which are the subject of the present Agreement. No information shall be exchanged which would disclose any trade secret or trade process.
2. The taxation authorities of the Contracting Governments may consult together as may be necessary for the purpose of carrying out the provisions of the present Agreement and, in particular, the provisions of Articles III and IV.
3. As used in this Article, the term “taxation authorities” means, in the case of Canada, the Minister of National Revenue or his authorised representative; in the case of Ireland, the Revenue Commissioners or their authorised representative.
Article XV.
1. The present Agreement shall be ratified and the instruments of ratification shall be exchanged at Dublin as soon as possible.
2. Upon exchange of ratifications, the present Agreement shall have effect—
(a) in respect of Canadian tax, for the taxation years beginning on or after the 1st day of January in the calendar year in which the exchange of instruments of ratification takes place;
(b) (i) in respect of Irish income tax, for the year of assessment, beginning on the 6th day of April in the calendar year in which the exchange of instruments of ratification takes place and subsequent years;
(ii) in respect of Irish surtax, for the year of assessment beginning on the 6th day of April immediately preceding the calendar year in which the exchange of instruments of ratification takes place, and subsequent years; and
(iii) in respect of Irish corporation profits tax, for any chargeable accounting period beginning on or after the 1st day of April in the calendar year in which the exchange of instruments of ratification takes place, and for the unexpired portion of any chargeable accounting period current at that date.
Article XVI.
This Agreement shall continue in effect indefinitely but either of the Contracting Governments may on or before the 30th day of June in any calendar year following the calendar year in which the exchange of instruments of ratification takes place, give to the other Contracting Government notice of termination, and in such event this Agreement shall cease to be effective—
(a) in respect of Canadian tax, for the taxation years beginning on or after the 1st day of January in the calendar year next following that in which notice is given;
(b) (i) in respect of Irish income tax, for any year of assessment beginning on or after the 6th day of April in the calendar year next following that in which such notice is given;
(ii) in respect of Irish surtax, for any year of assessment beginning on or after the 6th day of April in the calendar year in which such notice is given; and
(iii) in respect of Irish corporation profits tax, for any chargeable accounting period beginning on or after the 1st day of April in the calendar year next following that in which such notice is given and for the unexpired portion of any chargeable accounting period current at that date.
IN WITNESS WHEREOF the above-named Plenipotentiaries have signed the present Agreement and have affixed thereto their seals.
DONE at Ottawa, in duplicate, this 28th day of October, nineteen hundred and fifty-four.
FOR IRELAND:
Sean Murphy.
FOR CANADA:
W. E. Harris.
Part II.
Provisions as to relief from income tax (including sur-tax) and corporation profits tax by way of credit in respect of Canadian tax.
Interpretation.
1. In this Part of the Schedule—
the expression “the Agreement” means the agreement set forth in Part I of this Schedule;
the expression “income tax” includes sur-tax except where the context otherwise requires;
the expression “income,” in relation to corporation profits tax, means profits;
the expression “the Irish taxes” means income tax (including sur-tax) and corporation profits tax;
the expression “Canadian tax” has the same meaning as in Article I of the Agreement.
General.
2. (1) Subject to the provisions of this Part of this Schedule, where, under the Agreement, credit is to be allowed against any of the Irish taxes chargeable in respect of any income, the amount of the Irish taxes so chargeable shall be reduced by the amount of the credit.
(2) The credit to be allowed shall be first applied in reducing the amount of any corporation profits tax chargeable in respect of the income and, so far as it cannot be so applied, in reducing the income tax chargeable in respect thereof.
(3) Nothing in this paragraph authorises the allowance of credit against any Irish tax against which credit is not allowable under the Agreement.
Requirements as to incorporation and residence.
3. (1) Credit shall not be allowed against corporation profits tax unless the company in respect of whose income the corporation profits tax is chargeable is incorporated by or under the laws of the State.
(2) Credit shall not be allowed against income tax for any year of assessment unless the person in respect of whose income the tax is chargeable is resident in the State for that year.
Limit on total credit—corporation profits tax.
4. The amount of the credit to be allowed against corporation profits tax for Canadian tax in respect of any income shall not exceed the corporation profits tax attributable to that income.
Limit on total credit—income tax.
5. (1) The amount of the credit to be allowed against income tax for Canadian tax in respect of any income shall not exceed the sum which would be produced by computing the amount of that income in accordance with the Income Tax Acts (including this Act), and then charging it to income tax for the year of assessment for which the credit is to be allowed, but at the following rate, that is to say—
(a) in the case of a person whose income is chargeable to income tax but not to sur-tax, a rate ascertained by dividing the income tax payable by that person for that year by the amount of the total income of that person for that year;
(b) in the case of a person whose income is chargeable to sur-tax, the sum of the following rates—
(i) the rate which would have been the appropriate rate in his case if his income had been chargeable to income tax but not to sur-tax; and
(ii) the rate ascertained by dividing the sur-tax payable by him for that year by the amount of his total income for that year:
Provided that where, under the Agreement, credit is not to be allowed against sur-tax for the year, the rate shall be calculated in all cases as in the case of persons whose incomes are chargeable to income tax but not to sur-tax, and where, under the Agreement, credit is not to be allowed except against sur-tax for the year, the rate shall be that ascertained by dividing the sur-tax payable by the person in question for the year by the amount of his total income for the year.
(2) For the purpose of determining the said rate, the tax payable by any person for any year shall be computed without regard to any relief in respect of life assurance premiums and without any reduction thereof for any credit allowed or to be allowed under the Agreement, but shall be deemed to be reduced by any tax which, otherwise than under Rule 20 of the General Rules, the person in question is entitled to charge against any other person, and the total income of any person shall be deemed to be reduced by the amount of any income the income tax upon which that person is entitled to charge as aforesaid.
(3) Where credit for Canadian tax falls to be allowed in respect of any income and any relief would, but for the provisions of this sub-paragraph, fall to be allowed in respect of that income under the provisions of section 3 of the Finance Act, 1941 (No. 14 of 1941), as amended by section 2 of the Finance Act, 1943 (No. 16 of 1943), the said relief shall not be allowed.
6. Without prejudice to the provisions of the last preceding paragraph, the total credit to be allowed to a person against income tax for any year of assessment shall not exceed the total income tax payable by the person in question for that year of assessment, less any tax which, otherwise than under Rule 20 of the General Rules, that person is entitled to charge against any other person.
Effect on computation of income of allowance of credit.
7. (1) Subject to the provisions of this paragraph, where credit for Canadian tax falls to be allowed against any of the Irish taxes in respect of any income, no deduction for Canadian tax (whether in respect of that or any other income) shall be made in computing the amount of that income for the purposes of corporation profits tax.
(2) Where the income includes a dividend and, under the Agreement, Canadian tax not chargeable directly or by deduction in respect of the dividend is to be taken into account in considering whether any, and if so what, credit is to be allowed against the Irish taxes in respect of the dividend, the amount of the income shall, for the purposes of corporation profits tax, be treated as increased by the amount of the Canadian tax not so chargeable which falls to be taken into account in computing the amount of the credit.
(3) Notwithstanding anything in the preceding provisions of this paragraph, where part of the Canadian tax in respect of the income (including any such tax which, under sub-paragraph (2) of this paragraph, falls to be treated as increasing the amount of the income) cannot be allowed as a credit against any of the Irish taxes, the amount of the income shall be treated for the purposes of corporation profits tax as reduced by that part of that Canadian tax.
8. (1) Where credit for Canadian tax falls to be allowed against any of the Irish taxes in respect of any income, the following provisions of this paragraph shall have effect as respects the computation, for the purposes of income tax, of the amount of that income.
(2) Where the income tax payable depends on the amount received in the State, the said amount shall be treated as increased by the amount of the credit allowable against income tax.
(3) Where the last preceding sub-paragraph does not apply—
(a) no deduction shall be made for Canadian tax (whether in respect of the same or any other income); and
(b) where the income includes a dividend and under the Agreement Canadian tax not chargeable directly or by deduction in respect of the dividend is to be taken into account in considering whether any, and if so what, credit is to be allowed against the Irish taxes in respect of the dividend, the amount of the income shall be treated as increased by the amount of the Canadian tax not so chargeable which falls to be taken into account in computing the amount of the credit; but
(c) notwithstanding anything in the preceding provisions of this sub-paragraph, where any part of the Canadian tax in respect of the income (including any such tax which, under clause (b) of this sub-paragraph, falls to be treated as increasing the amount of the income) either falls to be allowed as a credit against corporation profits tax, or cannot be allowed as a credit against any of the Irish taxes, the amount of the income shall be treated for the purposes of income tax as reduced by that part of that Canadian tax.
(4) In relation to the computation of the total income of a person for the purpose of determining the rate mentioned in paragraph 5 of this Part of this Schedule, the preceding provisions of this paragraph shall have effect subject to the following modifications—
(a) for the reference in sub-paragraph (2) to the amount of the credit allowable against income tax, there shall be substituted a reference to the amount of the Canadian tax in respect of the income (in the case of a dividend, Canadian tax not chargeable directly or by deduction in respect of the dividend being left out of account); and
(b) clauses (b) and (c) of sub-paragraph (3) shall not apply,
and subject to those modifications shall have effect in relation to all income in the case of which credit falls to be allowed for Canadian tax.
Special provisions as to Dividends.
9. Where, in the case of any dividend, Canadian tax not chargeable directly or by deduction in respect of the dividend is, under the Agreement, to be taken into account in considering whether any, and if so what, credit is to be allowed against the Irish taxes in respect of the dividend, the Canadian tax not so chargeable which is to be taken into account shall be that borne by the body corporate paying the dividend upon the relevant profits in so far as it is properly attributable to the proportion of the relevant profits which is represented by the dividend.
The relevant profits are—
(a) if the dividend is paid for a specified period, the profits of that period;
(b) if the dividend is not paid for a specified period, but is paid out of specified profits, those profits;
(c) if the dividend is paid neither for a specified period nor out of specified profits, the profits of the last period for which accounts of the body corporate were made up which ended before the dividend became payable:
Provided that if, in a case falling under sub-paragraph (a) or sub-paragraph (c) of this paragraph, the total dividend exceeds the profits available for distribution of the period mentioned in the said sub-paragraph (a) or the said sub-paragraph (c), as the case may be, the relevant profits shall be the profits of that period plus so much of the profits available for distribution of preceding periods (other than profits previously distributed or previously treated as relevant for the purposes of this paragraph) as is equal to the excess; and for the purposes of this proviso the profits of the most recent preceding period shall first be taken into account, then the profits of the next most recent preceding period, and so on.
10. Where—
(a) the Agreement provides, in relation to dividends of some classes, but not in relation to dividends of other classes, that Canadian tax not chargeable directly or by deduction in respect of dividends is to be taken into account in considering whether any, and if so what, credit is to be allowed against the Irish taxes in respect of the dividends; and
(b) a dividend is paid which is not of a class in relation to which the Agreement so provides,
then, if the dividend is paid to a company which controls, directly or indirectly, not less than one half of the voting power in the company paying the dividend, credit shall be allowed as if the dividend were a dividend of a class in relation to which the Agreement so provides.
Miscellaneous.
11. Credit shall not be allowed under the Agreement against the Irish taxes chargeable in respect of any income of any person if the person in question elects that credit shall not be allowed in respect of that income.
12. Where, under the Agreement, relief may be given either in the State or in Canada in respect of any income and it appears that the assessment to income tax or to corporation profits tax made in respect of the income is not made in respect of the full amount thereof or is incorrect having regard to the credit, if any, which falls to be given under the Agreement, any such additional assessments may be made as are necessary to ensure that the total amount of the income is assessed and the proper credit, if any, is given in respect thereof, and where the income is entrusted to any person in the State for payment, any such additional assessment to income tax may be made on the recipient of the income under Case VI of Schedule D.
13. (1) Subject to the provisions of paragraph 14 of this Part of this Schedule, any claim for an allowance by way of credit for Canadian tax in respect of any income shall be made in writing to the inspector of taxes not later than six years from the end of the relevant year of assessment, and, if the inspector objects to any such claim, it shall be heard and determined by the Special Commissioners as if it were an appeal to them against an assessment to income tax and the provisions of the Income Tax Acts relating to the re-hearing of an appeal or the statement of a case for the opinion of the High Court on a point of law, shall, with the necessary modifications, apply accordingly.
(2) In this paragraph, the expression “the relevant year of assessment” means, in relation to credit for Canadian tax in respect of any income, the year of assessment for which that income falls to be charged to income tax or would fall so to be charged if any income tax were chargeable in respect thereof.
14. Where the amount of any credit given under the Agreement is rendered excessive or insufficient by reason of any adjustment of the amount of any tax payable either in the State or in Canada, nothing in the Income Tax Acts or in the enactments relating to corporation profits tax limiting the time for the making of assessments or claims for relief shall apply to any assessment or claim to which the adjustment gives rise, being an assessment or claim made not later than six years from the time when all such assessments, adjustments and other determinations have been made, as are material in determining whether any, and if so what, credit falls to be given.
THIRD SCHEDULE.
Enactments Repealed.
Session and Chapter or Number and Year | Short title | Extent of Repeal |
(1) | (2) | (3) |
54 & 55 Vic., c. 39. | Stamp Act, 1891. | Sections 43, 45, 47 and 48. |
No. 7 of 1935. | Finance (Miscellaneous Provisions) Act, 1935. | Section 5. |
No. 25 of 1938. | Finance Act, 1938. | Section 23. |