Entitlement to Benefits. Notwithstanding the other provisions of this Agreement, a benefit under this Agreement shall not be granted in respect of an item of income if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit in these circumstances would be in accordance with the object and purpose of the relevant provisions of this Agreement.
Entitlement to Benefits. 1. Except as otherwise provided in this Article, a resident of a Contracting State that derives income from the other Contracting State shall be entitled to all the benefits under this Agreement for a taxable year only if such resident is a qualified person as defined in paragraph 2 and satisfies any other specified conditions in the relevant provisions of the Agreement for the obtaining of such benefits.
2. A resident of a Contracting State is a qualified person for a taxable year only if such resident is either:
(a) an individual;
(b) a qualified governmental entity;
(c) a company, if its principal class of shares is listed or registered and is regularly traded on one or more recognised stock exchanges;
(d) a pension fund or pension scheme, provided that, as of the end of the prior taxable year, more than 50 per cent of the beneficiaries, members or participants of that pension fund or pension scheme are individuals who are residents of either Contracting State;
(e) a person established under the laws of that Contracting State and operated exclusively for a religious, charitable, educational, scientific, artistic, cultural or public purpose, only if all or part of its income may be exempt from tax under the laws of that Contracting State; or
(f) a person other than an individual, if at least 65 per cent of the voting shares or other beneficial interests of the person are owned, directly or indirectly, by residents of that Contracting State that are qualified persons by reason of subparagraph (a), (b), (c), (d) or (e).
3. Notwithstanding that a resident of a Contracting State may not be a qualified person, that resident shall be entitled to a benefit under this Agreement in respect of an item of income derived from the other Contracting State if that resident satisfies any other specified conditions in the relevant provisions of the Agreement for the obtaining of such benefit and if:
(a) at least 65 per cent of the voting shares or other beneficial interests of the person are owned, directly or indirectly, by persons who, if they had derived the item of income directly, would, under the Agreement, be entitled to equivalent or more favourable benefits; or
(b) at least 90 per cent of the voting shares or other beneficial interests of the person are owned, directly or indirectly, by persons who, if they had derived the item of income directly, would, under the Agreement or an agreement that the Contracting State from which the item of income arise has conclu...
Entitlement to Benefits. 1. Notwithstanding the other provisions of this Agreement, a benefit under this Agreement shall not be granted in respect of an item of income or capital gain if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit in these circumstances would be in accordance with the object and purpose of the relevant provisions of this Agreement.
2. Where a benefit under this Agreement is denied to a person under paragraph 1, the competent authority of the Territory that would otherwise have granted this benefit shall nevertheless treat that person as being entitled to this benefit, or to different benefits with respect to a specific item of income or a capital gain, if such competent authority, upon request from that person and after consideration of the relevant facts and circumstances, determines that such benefits would have been granted to that person in the absence of the transaction or arrangement referred to in paragraph 1. The competent authority of the territory to which the request has been made will consult with the competent authority of the other Territory before rejecting a request made under this paragraph by a resident of that other Territory.
Entitlement to Benefits. 1. A resident of a Contracting State shall be entitled to benefits granted by the provisions of paragraph 3 of Article 10, paragraph 1 of Article 11 or paragraph 1 of Article 12 if such resident is a qualified person as defined in paragraph 2.
2. A resident of a Contracting State is a qualified person only if such resident is either:
(a) an individual;
(b) the Government of that Contracting State, any political subdivision or local authority thereof, or the central bank thereof;
(c) a company, if its principal class of shares is regularly traded on one or more recognised stock exchanges;
(d) a pension fund, provided that, at the beginning of the taxable year for which the claim to the benefit is made, at least 50 per cent of its beneficiaries, members or participants are individuals who are residents of either Contracting State;
(e) a person established under the laws of that Contracting State and operated exclusively for a religious, charitable, educational, scientific, artistic, cultural or public purpose, only if all or part of its income may be exempt from tax under the laws of that Contracting State; or
(f) a person other than an individual, if residents of either Contracting State that are qualified persons by reason of subparagraph (a), (b), (c), (d) or (e) own, directly or indirectly, at least 50 per cent of the voting power or other beneficial interests of the person.
3. A resident of a Contracting State shall be entitled to a benefit granted by the provisions of paragraph 3 of Article 10, paragraph 1 of Article 11 or paragraph 1 of Article 12 with respect to an item of income described in the respective paragraph if:
(a) in the case of a pension fund, at the beginning of the taxable year for which the claim to the benefit is made, at least 75 per cent of its beneficiaries, members or participants are individuals who are equivalent beneficiaries; or
(b) in all other cases, persons that are equivalent beneficiaries own, directly or indirectly, at least 75 per cent of the voting power or other beneficial interests of that resident.
4. For the purposes of applying the provisions of subparagraph (f) of paragraph 2 and subparagraph (b) of paragraph 3, a resident of a Contracting State shall be considered to satisfy the conditions described in those subparagraphs only if such resident satisfies those conditions during the twelve month period including the date of the payment (in the case of dividends, the date on which entitlement to the dividends is de...
Entitlement to Benefits. Notwithstanding the other provisions of this Convention, a benefit under the Convention shall not be granted in respect of an item of income if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit in these circumstances would be in accordance with the object and purpose of the relevant provisions of the Convention.
Entitlement to Benefits. If and only if during the term of this Agreement the Executive’s employment with the Company is terminated by the Company other than for Disability or Cause or by the Executive for Good Reason (as defined in this Section 1), the Executive shall be entitled to benefits as provided in Section 2. The Executive shall not be entitled to any benefits under this Agreement in the event his employment with the Company is terminated as a result of his death, by the Company for Disability or Cause or by the Executive other than for Good Reason.
Entitlement to Benefits. Part-time employees shall be entitled to all of the benefits of the collective agreement, including pay, pro-rated on the basis of hours worked, except as otherwise agreed between the parties.
Entitlement to Benefits. Auxiliary employees working a minimum of seventeen and one-half (17½) hours per week in temporary positions of six (6) months' continuous duration or more will be eligible to apply for benefits outlined in Article 20, subject to the following:
(a) Article 33.7 will not apply;
(b) at the expiration of their term of employment, their benefit coverage will cease and would only recommence should they later succeed in posting into another seventeen and one-half (17½) hours per week job of the required duration.
Entitlement to Benefits. 1. Notwithstanding the other provisions of this Agreement, a benefit under this Agreement shall not be granted in respect of an item of income if it is reasonable to conclude, having regard to all relevant facts and circumstances, that obtaining that benefit was one of the principal purposes of any arrangement or transaction that resulted directly or indirectly in that benefit, unless it is established that granting that benefit in these circumstances would be in accordance with the object and purpose of the relevant provisions of this Agreement.
2. Where a benefit under this Agreement is denied to a person under paragraph 1, the competent authority of the Contracting State that would otherwise have granted this benefit shall nevertheless treat that person as being entitled to this benefit, or to different benefits with respect to a specific item of income, if such competent authority, upon request from that person and after consideration of the relevant facts and circumstances, determines that such benefits would have been granted to that person in the absence of the transaction or arrangement referred to in paragraph 1. The competent authority of the Contracting State to which the request has been made will consult with the competent authority of the other State before rejecting a request made under this paragraph by a resident of that other State.
Entitlement to Benefits. An auxiliary employee working 35 hours per week in a temporary position of six months' continuous duration or more will be eligible to apply for benefits outlined in Article 21 - Health and Welfare, subject to the following:
(a) Clause 36.7 will not apply.
(b) At the expiration of their term of employment, their benefit coverage will cease and would only recommence should they later succeed in posting into another 35 hour week job of the required duration.
(c) Part-time employees with regular appointments of at least 17½ hours per week (35 hours biweekly) will be entitled to group life insurance, extended health, dental and medical benefits as set out in this agreement.
