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Title: Leeward Islands gazette
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Permanent Link: http://ufdc.ufl.edu/UF00076863/00136
 Material Information
Title: Leeward Islands gazette
Physical Description: reels. : ;
Creator: Leeward Islands (West Indies)
Publisher: Gov. Printing Office
Place of Publication: Antigua
Publication Date: 1872-
 Subjects
Subject: Politics and government -- Periodicals -- Leeward Islands (West Indies)   ( lcsh )
Genre: periodical   ( marcgt )
 Notes
Dates or Sequential Designation: 1- , 1872-
General Note: Two pages per frame.
General Note: Supplements, issued with some numbers, contain departmental reports, Meteorological registers, ordinances, statutory rules and orders, etc., of Antigua, St. Kitts and Nevis, Montserrat, and the British Virgin Islands.
 Record Information
Bibliographic ID: UF00076863
Volume ID: VID00136
Source Institution: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: aleph - 001724221
notis - AJD6739
 Related Items
Succeeded by: Antigua, Montserrat and Virgin Islands gazette

Table of Contents
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    Antigua - Statutory Rules and Orders, No. 8 of 1952: Income Tax (Double Taxation Relief) (Canada) Order, 1952
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Full Text
IN

7? -?


THE LEEWARD'`%fr


(iAZETTE 1


VOL. LXXX.


THURSDAY. 27TH MARCH. 1952


Notices.

The sub-joined Warrant of Her
Majesty the Queen authorising the
continued use of the Public Seal of
the Colony of the Leeward Islands
until a new S.eal rendered necessary
by reason of the death of His late
Majesty King GEORGE VI, has been
prepared, is published for general
information:-
ELIZABETH R.
Our Will and Pleasure is and We
do hereby authorize andl empower
you to make use of the Public Seal
lately in use within OUR COLONY
OF THE LEEWARD ISLANDS
for Pealing all things whatsoever
that are used to be sealed there-
with until another Seal shall be
prepared and transmitted to you
duly authorized by Us.
And for so doing this shall be
your Warrant.
GIVEN at Our Court at St.
James's this Third day of
March, 1952. in the First
Year of Our Reign.
By Her Majesty's Command,
OLIVER LYTTLETON.
Warrant authorising the continued
use of the Public Seal.
Ref. No. 18/00034.

Invalidation of Stamps.
It is hereby notified for general
information that in accordance with
the provisions of the Stamps Invalida-
tion Order, 1952 (General Government
S. R. & O. No. 5 of 1952), all stamps
issued during the reigns of Her Late
Majesty Queen VICTORIA and His
Late Majesty King EDWARD the
Seventh, and the stamps specified in
the first column of the Schedule to
the Order issued during the reign of
His Late Majesty King GEORGE the
Fifth, will no longer be used for the
payment of postage or stamp duties
after the 30th September, 1952.
2. Provision has, however, been
made in the Order for a period of
grace of three months thereafter, that
is, on or before the 31st December,
1952, within which holders of stamps
invalidated by the Order may effect
their exchange at the Post Office of the
Presidency in which the stamps were
issued for equivalent stamps autho-
rised for use in such Presidency or in
the Colony.
The Secretariat,
Antigua.
13th March, 1952.
Ref. No. 62/00009.


X L


INVALIDATION OF STAMPS.

With references to the Notice on
the above subject published in tlhe
Leeward Islands Gazette of the 20th
March, 1952, it is hereby notified for
general information that the arrange-
ments for the exchange of stamps in-
validated by the Stamps Invalidation
Order, 1952 (General Government
S. R. & O. No. 5 of 1952) will not
apply to stamps of the values Qf Id.,
id., Id., 2d., 2id., 3d., 6d., Is., 2s. 6d.
and 5s. issued during the reign of His
Late Majesty King EDWARD THE
SEVENTH, which have already been
invalidated by the Stamps (King
EDWARD VII) Invalidation Order,
1938 (General Government S. R. & 0.
1938, No. 36).
The Secretariat.
Antigua.
22nd March, 1952.
'Ref. No. 62/)000)9.

The Governor has been pleased to
appoint His Honour R. H. LOCKHART,
Acting Commissioner of Montserrat,
to be an official member of the Execu-
tive Council of the Leeward Islands
during the period of leave granted to
His Honour C. Ross.
The Secretariat,
Antigua.
21st March,1952.


Board of Commissioners of
Currency,
BRITISH CARIBBEAN TERRITORIES
(EASTERN GROUP)

The Secretary of State for the Colo-
nies has, on the nomination of the
Governor o f Barbados, appointed
Mr. E. S. S. BURROWES, Financial
Secretary of Ihat Colony, to be a
Commissioner in place of the Hon.
H. A. CUKE, C.B.E., who has relin-
quishd his appointment.

2. The appointment took effect
from 19th February, 1952.

L. SPENCE,
Executive Commissioner,
British ,aribbean Currency Board.

Hea dquarlers,
Board of Commissioners of
Currency,
British Caribbean Territories,
(Eastern Group)
Trinidad.
14th March, 1952.
Ref. No. 24/00027.


Statement of Currency Note
Circulation in the British
Caribbean Territories (East-
ern Group) on 1st March,
1952.

Average Circulation during January
1952-
Br. Caribbean Notes $33,790,613
Gov't Currency Notes $8,930,518
British Caribbean Notes:


Trinidad
Barbados
British Guiana
Leeward and
Windward Islands

Total Br. Caribbean
Currency Note
Circulation
Trinidad Government
Note Circulation
Barbados Government
Note Circulation
Br. Guiana Government
Note Circulation

Total Government
Note Circulation

Total circulation on
1. 3. 52.
L.


$
.. 16,880,000
.4,255,000
.9,151,000

4,948,000


.. 35,234,000

4,827,952

568,340

.2,129,000

.. 7,525,292


42,759,292
SPENCE,


E.recluive Commissioner,
Br itish Caribbean
Currency Board.
The British Caribbean
Currency Board,
Treasury Chambers,
Port of ,Sopain,
Tri,.idad. R.W.I.


It is notified for general in formal ion
that Mr. PHILIP ERUST, American
Consul, Barbados, will be visiting
Antigua during the period from the
30th March to the st April.
The American Consul proposes, if
it can be arranged, to devote all day on
the 31st March to the interviewing of
applicants of Antigua for non-immi-
gration (visitors') visas to the United
States. He will be accompanied by
his Secretary, Miss SHEILA HEATH,
and plans to stay at the Antigua
Beach Hotel where he will interview
applicants.

The Secretariat,
Antigua.
12th March, 1952.

Ref. No. 19/00002.


No 15.


- I


---~-I


. .. .









THELEEWARD ISLANDS GAZETTE.


[27 March, 1952.


TRADE MARKS OFFICE,
ANTIGUA, 10th March, 1952.
INTERNATIONAL HARVESTER
COMPANY of 180 North Michigan
Avenue, City of Chicago State of
Illinois, U.S.A., have applied for
Registration of one Trade Mark con-
sisting of the following:-


a


in Class 7 that is to say-

Farm machinery-namely, man-
ure loaders, corn pickers, vegetable
planter, binders, tractor binders, push
binders, headers, harvester threshers,
window harvesters, pick-up attach-
ments, reapers, threshers, rice bind-
ers, rice threshers, cotton pickers,
cotton harvesters, mowers, rakes, ted-
ders, side rakes and tedders, loaders--
all types, sweep rakes, stackers, baling
presses, alfalfa threshers, clover
threshers, planters, listers, cultivators,
lister cultivators, grain binders, ensil-
age cutters, ensilage harvesters, ensil-
age blowers, hnskers and shredders,
bean sellers, corn planters and drills,
cotton planters, potato planters, grain
drills, broadcast seeders, alfalfa and
grass drills, cream separators, milkers,
seeders, tractor plows, lime sowers,
bean planters, beet planters, corn
binders, beet pullers, press drill pack-
ers, moldboard plows, riding plows,
walking plows, middle breakers, ec-
centric disk plows, disk harrows,
tractor harrows, orchard harrows, har-
row plows, basin listers, spring tooth
harrows, peg tooth harrows, field
cultivators, rod weeders, rotary hoes,
cultivator-row crop, soil pulverizers,
land packers, plow packers, cotton
choppers, disk bedders, cane plows
and cultivators, internal combustion
engines, farm tractors, track tractors,
industrial tractors, corn sellers, feed
grinders, roughage mills, hay presses,
potato diggers, feed grinders, hammer
mills, cane mills, manure spreaders,
lime spreaders. fertilizer distributors,
crop dusters, stalk cutters, knife grind-
ers, tractor hitches, weeder mulchers,
pick-up balers, diesel engines, and
parts of each of said goods.
The Applicants claim that they
have used the said Trade Mark in
respect of the said goods for the
period from 9/8/44 before the date of
their said Application.

Any person may within three
months from the d(lte of the first
appearance of this Advertisement in
the Leeward Islands Gazette, give
notice in duplicate at the Trade
Marks Office, Antigua, of opposition to -
registration of the said Trade Mark.

A. R. MEADE,
Acting Registrar of Trade Marks.


TRADE MARKS OFFICE.
ANTIGUA, 10th March, 1952.

INTERNATIONAL HARVESTER
COMPANY of 180 North Michigan
Avenue, City of Chicago State of
Illinois, U.S.A. have applied for Regis-
tration.of one Trade Mark consisting
of the following:-


in Class 22 that is to:-- Vehicles in-
cluding tractors, crawler tractors and
industrial wheel tractors, trucks, wag-
ons, trailers, power units, industrial
power units, engines, internal com-
bustion engines, and parts of each of
said goods.
The Applicants claim that they
have used the said Trade Mark in
respect of the said goods for the
period from 9/81/44 before the date
of their said Application.
Any person may within three
months from the date of the first
appearance of this Advertisement in
the Leeward Islands Gazette, give
notice in duplicate at the Trade Marks
Office, Antigua, of opposition to regis-
tration of the said Trade Mark.
A. R. MEADE,
Acting Registrar of Trade Marks.

In the Supreme Court of the
Windward Islands and
Leeward Islands.
NEVIS CIRCUIT.

NOTICE is hereby given that in
pursuance of Rules made by the
Chief Justice under section 16 of the
Windward Islands and Leeward
Islands (Courts) Order-in-Council,
1939, and duly approved as therein
provided on the 16th day of October,
A.D. 1941, The Honourable the
Puisne Judge selected for the sitting
of the Court in the Nevis Circuit has
appointed the day of the month on
which the ensuing Court shall sit as
follows, that is to say:-

The Nevis Circuit on Tuesday, the
1st day of April, 1952, at 11 o'clock
in the forenoon.

Dated the 11th day of February,
1952.
D. S. BROOKS,
Regist- ar,
Supreme Court, Nevis Circuit.

No. 34.

The following Statutory Rule and
Order is circulated with this Gazette
and forms part thereof:-

Antigua.
No. 8 of 1952, The Income Tax
(Double Taxation Relief) (Canada)
Order, 1952.


TRADE MARKS OFFICE.
ANTIGUA, 8th February, 1952.

PEPSODENT LIMITED of St.
Bridget's House, Bridgewell Place,
London E. C. 4. England, have applied
for Registation of one Trade Mark
consisting of the following:-


CHLORODENT

in class 48 that is to say "Perfumery"
(including toilet articles, preparations
for the teeth and hair and perfumed
soap).
The Applicants claim that they have
never used the said Trade Mark in
respect of the said goods before the
date of their said Application.

Any person may within three
months from the date of the first
appearance of this Advertisement in
the Leeward Islands Gazette, give
notice in duplicate at the Trade Marks
Office, Antigua, of opposition to regis-
tration of the said Trade Mark,
A. R. MEADE,
Acting Registrar of Trade Marks.


In the Supreme courtt of the
Windward Islands and
Leeward Islands.
(VIRGIN ISLANDS CIRCUIT).
Notice is hereby given that in
pursuance of Rules made by the Chief
Justice under Section 16 of the
Windward Islands and Leeward
Islands (Courts) Order in Council,
1939," and duly approved as therein
provided on the 16th day of October,
A.D. 1941, His Lordship the Chief
Justice has appointed the day of the
month on which the ensuing Circuit
Court shall sit as follows, that is to
say: -
The Virgin Islands Circuit on
Wednesday the 30th day of April,
1952, at 10 o'clock in the forenoon.

Dated the 15th day of March, 1952.

A. R. MEADE,
Acti g Chief Registrar.

Slum Clearance and Housing
Ordinance, 1948.
Garlings Land Slum Clearance
Scheme.
Notice is hereby given that the
Governor in Council has approved the
above-named scheme, (the submission
of which was published on 24th Sep-
tember, 1951).
A copy of the plan and particulars
of the Scheme will be opened for
inspection at the Office of the Central
Housing & Planning Authority, High
Street, St John's, between the hours
of 10 a.m. and 3 p.m. daily (except
on Thursday and Saturdays when
the hours will be from 10 a.m. to
11 a.m.)
Dated this 19th day of March, 1952.

R. S. BYRON,
for Secretary and Executive O~cer
Central Authority.









THE LEEWARD ISLANDS GAZETTE.


REGISTRAR'S OFFICE,
ANTIGUA,
24th March, 1952.
Pursuant to Section 166 of the
'Companies Act, Cap. 140, Federal
.Acts of the Leeward Islands (Revised.
Edition) the following notice is pub-
lished.

-A. R. MEADE,
Acting Registrar of Joint Stock
Companies.

Notice.

Colony of the Leeward Islands
ST. CHRISTOPHER

A.D. 1952

St. Kitts Bakeries Limited
(in voluntary liquidation)

TAKE NOTICE that the final
General Meeting of the above named
Company for considering and passing
the Liquidator's Accounts and Report,
and for passing a Resolution for the
disposal of the Company's Books, will
be held at the Offices of Messrs. H.
F. WILDY & Co., Ltd., The Circus,
Basseterre, on Wednesday the 30ch
day of April, 1952, -at 2.00 p.m.

C. A. L. SHEPHERD,
Liquidator.


TENDERS.


Tenders are invited for the entire
quantity of cotton seed (550 tons more
or less) exclusive of seed retained for
planting purposes, which derive from
the crop of seed cotton now being
handled by the Marketing Officer,
Antigua.

Tenders should state clearly
wheth-er the offer is being made ex-
ginnery f.o.b. St. John's Harbour, or
c.i.f. etc. Other things being equal
tenders ex-ginnery will be preferred.

The successful applicant will be
required to take delivery as soon as
and at the rate at which the seed is
supplied by the Marketing Officer and
to return all bags to the Marketing
Department.

Government does not bind itself to
accept the highest or any tender.
Tenders should be addressed to the
Agricultural Superintendent, Antigua,
in time to reach him on or before 31st
March, 1952.

Agricultural Department,
A ntigua.


Post of Assistant Colonial Engi-
neer, Public Works Depart-
ment, St. Lucia.
Applications are invited for the
vacant post of Assistant Colonial
Engineer, Public Works Department,
St. Lucia.

The salary scale attached to the
post, which is pensionable, is $2400-
120-02880 with a cost of living allow-
ance at the rate of $384 per annum.

This officer will be required to keep
a car for the performance of his official
duties and will be paid a basic travel-
ling allowance at the rate of $192 per
annum plus a mileage allowance of
10 cents for every mile travelled on
duty.

A subsistence allowance will also be
paid at the approved rate when travel-
ling on duty in the Colony outside
his station.

The Assistant Colonial Engineer
will be required to assist the Colonial
Engineer in his various official duties
and will be required to help in the
design and supervision of the construc-
tion of roads and bridges: the execu-
tion of schemes and the construction
and maintenance of Government
buildings.

The appointment is subject to the
Colonial Regulations and Rules and
Orders in force and local taxation.

Applications should give details of
experience and qualifications and
should be accompanied by at least two
Certificates, with a Certificate of Medi-
cal fitness, and should be addressed
to the Administrator, St. Lucia, to
reach not later than 31st March, 1952.

Government Ofice,
St. Lucia,
29th February, 1952.
Ref. No. A. C. 13/89.


POST OF PHYSICIAN, COLONIAL
HOSPITAL, ST. VINCENT.

Applications are invited for appoint-
ment to the post of PhySician, Colo-
nial Hospital, St. Vincent, B. W. I., on
the following terms and conditions:-

D DUTIES.
Administrative control of the Ex-
tension Hospital of about 30 beds
for tuberculosis and/or isolation
cases and the Fort Institutions,
Medical Care of sick in the Colonial
Hospital and responsibility for
training Nurses and Dispensers in
conjunction with the Resident Sur-
geons, and to assist the Resident
Surgeon at operations.


The Physician may be required to
assume administrative control of
the Colonial Hospital.

EMOLUMENTS.

A salary of $3456 per annum is
payable plus a Specialist Allowance
of $1200 per annum if the holder
possesses post-graduate qualifica-
tions in Medicine. A temporary
Cost of Living Allowance of $380.40
is also paid.

CONSULTING & FEES.

Consulting practice (but not Pri-
vate Practice) is allowed. Fees on a
graded scale for Private Patients at
the Colonial Hospital are paid to the
Physician.

CONDITIONS OF APPOINTMENT.

The Appointment will be on con-
tract for a period of 3 years in the
first instance, but the appointee
may opt after two years to be ap-
pointed to the permanent, pension-
able establishment.

QUARTERS.
No quarters are provided.

TRAVELLING ALLOWANCE.

A travelling allowance is paid for
journeys to the Extension Hospital
and the Fort Institutions.

QUALIFICATIONS.

Candidates should be registered or
registrable in the United Kingdom.
The applications of Candidates who
possess post-graduate qualifications
in Medicine (M. R. C. P. or M. D.)
would be given preferential consid-
eration.

Applications accompanied by testi-
monials and references should be ad-
dressd to the Establishment Officer,
St. Vincent, B.W.I., and should reach
him not later than the 21st April, 1952.

Applications from members of the
Government Service of any Colony
should be transmitted through the
Officer Administering the Government
of that Colony.

Ref No. 13/00004.


RAINFALL FIGURES.
Central Experiment Station,
Antigua.
1948. 1949. 1950. 1951. 1952
Jan. 2'82 150 5-41 360 2-41
Feb. '57 2"07 2-52 1 88 1'60
Mar. 22 1'82 235 '1l5 95 "76
5321 5 92 9'08 6"43 4-77


'27 Marcb, 1952.]







THE LEEWARD ISLANDS GAZETTE.


TRADE MARKS OFFICE,
ANTIGUA, 20th February, 1952.
GALLAGHER & BURTON, INC. of Green Lane, Bristol, Pensylvania, United States of-
America have applied for Registration of one Trade Mark consisting of the following:-








GALIAGHER&BURTONS

in class 43, that is to say: Alcholic Beverages, especially whisky.
The Applicants claim that they have used the said Trade Mark in respect of the said goods-
for more than 10 years before the date of their said Application.
Any person may within three months from the date of the first appearance of this Advertise-
ment in the Leeward Islands Gazette, give notice in duplicate at the Trade Marks Office, Antigua, ofe
opposition to registration of the said Trade Mark.
A. R. MEADE,
Acting Registrar of Trade Miarks.

ORDER OF COMPETENT AUTHORITY.


Order made by the Competent Authority for the Presidency of Antigua under Regulation 50,
of the Defence Regulations, 1939, as having effect by virtue of the Supplies and Services
(Transitional Powers) Act, 1945, the Supplies and Services (Transitional Powers) (Colonies
etc.) Order in Council, 1946, (Imp.) the Supplies and Services (Transitional Powers)
Order. 1946, and the Supplies and Services Continuance Order, 1951 (Imp.).


No. 4 of 1952.
DEFENCE REGULATIONS, 1939.


1. Short Title. This Order may be cited as the Control of Prices (Amendment No. 4,
Order, 1952, and shall be read together with the Control of Prices Order, 1944 (No. 9 of 1944), as
amended, hereinafter referred to as the Principal Order.
2. Amendment. List A of Part I of the Schedule to the Principal Order is hereby
amended by the addition of sub-item 2 (r) as set out in the Schedule hereto.

SCHEDULE.
PART 1
ANTIGUA.
List "A "-Foodstuffs, etc.

Item. Article. Wholesale Price. Retail Price.

2. Butter, Table-
(r) Dairymaid Brand--Australian $83.44 per case of 72-1 lb. tins $1.34 per 1 lb. tin

Dated the 25th day of March, '1952.
R. ST. J. O. WAYNE,
Administrator,
Competent Authority.

ANTIGUA.
Printed at the Government Printing Office, Leeward Islands, by E. M. BLACKMAN,
Government Printer-By Authority
1952.
[Price 17 cents.]


[27 March, 1952..









LEEWARD ISL AND
ANTIGUA.


STATUTORY RULES AND ORDERS.

1952, No. 8.


THE INCOME TAX (DOUBLE TAXATION RELIEF) (CANADA)
ORDER, 1952, DATED MARCH 4, 1952, MADE BY THE
GOVERNOR IN COUNCIL UNDER SECTION 52A OF THE
INCOME TAX ORDINANCE, 1945, (No. 7/1945) AS
AMENDED BY THE INCOME TAX (AMENDMENT) ORDI-
NANCE, 1947, (No. 11/1947).


1. Short Title. This Order may be cited as the
Income Tax (Double Taxation Relief) (Canada) Order, 1952.
2. Declaration. It is hereby declared-
(a) that the arrangements specified in the Arrange-
ment set out in the Schedule to this. Order have been
made with the Government of Canada with a view
to affording relief from double taxation in relation to
income tax and any tax of a similar character imposed by
the laws of Canada; and
(6) that it is expedient that those arrangements shall
have effect.



SCHEDULE.


ARRANGEMENT BETWEEN THE GOVERNMENT OF CANADA AND
THE GOVERNMENT OF THE PRESIDENCY OF ANTIGUA
FOR' THE AVOIDANCE OF DOUBLE TAXATION AND THE
PREVENTION OF FISCAL EVASION WITH RESPECT TO
TAXES ON INCOME.
1. (1) The Taxes which are the subject of this
Arrangement are-
sat 7L?7
~3Lg. m-c









(a) In Canada:
The income taxes, including sur-taxes, and excess
profits tax imposed by Canada (hereinafter referred to as
"Canadian tax ").
(b) In the Presidency of Antigua:
The income tax (hereinafter referred to as
Presidential tax ").

(2) This Arrangement shall also apply to any other taxes
of a substantially similar character imposed in Canada or
in the Presidency after this Arrangement has come into force.

2. (1) In this Arrangement, unless the context other-
wise requires-

(a) The term the Presidency means the Presidency
of Antigua.
(b) The terms "one of the territories" and "the
other territory" mean the Presidency or Canada as the
context requires.
(c) The term "tax" means Presidential tax or
Canadian tax, as the context requires.
(d) The term person." includes any body of persons,
corporate or not corporate.
(e) The term company "includes any body corporate.
(f) The terms "resident of the Presidency and
"resident of Canada mean respectively any person who is
resident in the Presidency for the purposes of Presidential
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 the Presidency for the purposes of Presidential tax; and
a company shall be regarded as resident in the Presidency
if its business is managed and controlled in the Presidency
and as resident in Canada if its business is managed and
controlled in Canada.
(.) The terms resident of one of the territories and
resident of the other territory mean a person who is
a resident of the Presidency or a person who is a resident
of Canada, as the context requires.








(A) The terms Presidential enterprise" and Cana-
dian enterprise" mean respectively an industrial or
commercial enterprise or undertaking carried on by a
resident of the Presidency and an industrial or commercial
enterprise or undertaking carried on by a resident of
Cahada; and the terms "enterprise of one of the territo-
ries" and "enterprise of the other territory" mean
a Presidential enterprise or a Canadian enterprise, as
the context requires.
(i) 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 such enterprise or has a stock
of merchandise from which he regularly fills orders on its
behalf.
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.
The fact that an enterprise of one of the territories main-
tains 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.
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 is engaged in trade or business in that
other territory (whether through a permanent establishment
or otherwise) shall not of itself constitute that subsidiary com-
pany a permanent establishment of its parent company.
(2) The term "industrial or commercial profits as used
in the present Arrangement, 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 this Arrange-
ment by the Presidency or Canada, any term not otherwise
defined shall, unless the context otherwise requires, have the
meaning which it has under the laws of the Presidency or
Canada, as the case may be, relating to the taxes which are the
subject of this Arrangement.







4

3. (1) The industrial or commercial profits of a Presidei-
tial 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 Presidential tax unless the
enterprise is engaged in trade, or business in the Presidency
through a permanent establishment situated.therein. If it is so-
engaged, tax may be imposed on those profits by the Presi-
dency, 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 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 from the sale of goods
or merchandise by an enterprise of one of the territories shall be
deemed to arise in the other territory by reason of the mere
purchase of the goods or merchandise within that other
territory.

(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.

4. 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
(c) in either case conditions are operative between
the two enterprises, in their commercial or financial
relations, which differ from those which would be made
between independent enterprises,

then any profits which would but for those conditions have
accrued to one of the enterprises but by reason of those
conditions have not so accrued may be included in the profits
of that enterprise and taxed accordingly.

5. Notwithstanding the provisions of paragraphs 3 and 4,
profits which a resident of one of the territories derives from
operating ships or aircraft shall' be exempt from tax in the
other territory.

6. (1) The rate of Canadian tax on income (other than
earned income) derived from sources within Canada by a
resident of the Presidency who is subject to Presidential
tax in respect thereof and not engaged in trade or business in
Canada through a permanent establishment situated therein,
shall not exceed 15 per cent.

(2) Notwithstanding the provisions of the foregoing
paragraph, dividends paid to a company which is a resident
of the Presidency by a Canadian company, all of whose shares
(less director's qualifying shares) which have under all
circumstances full voting rights are beneficially owned by the
former company shall be exempt from Canadian tax:
Provided that exemption shall not be allowed if ordinarily
more than one-quarter of the gross income of. the Canadian
company is derived from interest and dividends other than
interest and dividends from any wholly-owned subsidiary
company.

(3) Income (other than earned income) derived from
sources within the Presidency by an individual who is a
resident of Canada, subject to Canadian tax in respect of the
income, and not engaged in trade or business in the Presidency
through a permanent establishment situated therein, shall not
be liable to tax in the Presidency at a rate in excess of the
rate applicable to a company.









7. 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 who is liable to tax in that other territory in
respect thereof and not engaged in trade or business in the
first-mentioned territory through a permanent establishment
situated therein, shall be exempt from tax in that first-
mentioned territory.
8. (1) Remuneration (other than. pensions) paid by the
Government of one of the territories to any individual for
services rendered to that Government in the discharge of
governmental functions shall be exempt from tax in the terri-
tory of the Government of the other territory if the individual
is not ordinarily resident in that other territory or is ordinarily
resident in that other territory solely for the purpose of
rendering those services.
(2) Any pension paid by the Goverprnent of one of the
territories 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 Government of the
other territory if immediately prior to the cessation of those
services the remuneration therefore was exempt from tax in
that territory, whether under sub-paragraph (1) of this para-
graph or otherwise, or would have been exempt under that
sub-paragraph if the present Arrangement had been in force
at the time when the remuneration was paid.
(3) The provisions of this paragraph shall not apply to
payments in respect of services rendered in connection with any
trade or business carried on by either of the Governments for
purposes of profit.
9. (1) An individual who is a resident of the Presidency
shall be exempt from Canadian tax on profits or remuneration
in respect of personal (including professional) services per-
formed. within Canada in any taxation year if-
(a) he is present within Canada for a period or
periods not exceeding in the aggregate 183 days during
that year, and
(b) the services are performed for or on behalf of,a
person resident in the Presidency, and
(c) the profits or remuneration are subject to Presi-
dential tax.









(2) An individual who is a resident of Canada shall
be exempt from Presidential tax on profits or remuneration in
respect of personal (including professional) services performed
within the Presidency in any year of assessment if-
(a) he is present within the Presidency for a period
or periods not exceeding in the aggregate 183 days during
that year, and
(6) the services are performed for or on behalf of a
person resident in Canada, and
(c) the profits- or remuneration are subject to
Canadian tax.
(3) The provisions of this paragraph shall not apply to the
profits or remuneration of, public entertainers such as stage,
motion picture or radio artists, musicians and athletes.
10. (1) Any pension (other than a pension paid by the
Government of Canada for services rendered to it in the
discharge of governmental functions) and any annuity, derived
from sources within Canada by an individual who is a resident
of the Presidency and subject to Presidential tax in respect
thereof, shall be exempt from Canadian tax.
(2) Any pension (other than a pension paid by the
Government of the Presidency for services rendered to it in
the discharge of governmental functions) and any annuity,
derived from sources within the Presidency by an individual
who is a resident of Canada and subject to Canadian tax in
respect thereof, shall be exempt from Presidential 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 consideration of money paid.
11. 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.
12. 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.









13. (1) Subject to the provisions of the law of the
Presidency regarding the allowance as a credit against Presi-
dential tax of tax payable in a territory outside the Presidency,
Canadian tax payable in respect of income from sources
within Canada shall be allowed as a credit against any
Presidential tax payable in respect of that income. Where
such income is an ordinary dividend paid by a Canadian debtor,
the credit shall take ihto account (in addition to any Canadian
income tax chargeable directly or by deduction in respect of
the dividend) the Canadian income tax payable in respect of
its profits by the company paying the dividend, and where it
is a dividend paid on participating preference shares and
representing both a dividend at a fixed rate to which the
shares are entitled and an additional participation in profits, the
Canadian income tax so payable by the company shall likewise
be taken into account in so far as the dividend exceeds that
fixed rate.

(2) For the purposes of the foregoing sub-paragraph and
of the aforesaid provisions of the law of the Presidency, so
much of the tax chargeable under the law of Canada relating
to excess profits tax as is chargeable otherwise than by
reference to excess profits shall be treated as income tax and
not as excess profits tax.

(3) Subject to the provisions of the law of Canada
regarding the deduction from tax payable in Canada of tax
paid in a territory outside Canada, Presidential tax payable in
respect of income from sources within the Presidency shall be
deducted from any Canadian tax payable in respect of that
income.
(4) For the purposes of this paragraph profits or remu-
neration 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.

14. (1) The taxation authorities of the Presidency and
Canada shall exchange such information (being information
available under their respective taxation laws) as is necessary
for carrying out the provisions of this Arrangement 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 this Arrangement. Any information so exchanged










shall be treated as secret and shall not be disclosed to any persons
other than persons concerned with the assessment and collection
of the taxes which are the subject of this Arrangement.
No information shall be exchanged which would disclose any
trade secret or trade process.

(2) The taxation authorities of the Presidency and
Canada may consult together as may be necessary for the
purpose of carrying out the provisions of the present Arrange-
ment, and in particular, the provisions of paragraph 3 and 4.

(3) As used in this paragraph, the term "taxation
authorities" means in the case of Canada the Minister of
National Revenue or his authorised representatives; and in the
case of the Presidency the Income Tax Commissioners or their
authorized representative.

15. This Arrangement shall be deemed to .have had
effect as.on the 26th day of September, 1951, and shall as from
such date have effect-

(a) in Canada, as respects income taxes, including
surtaxes, for the taxation year 1951, and subsequent years;

(b) in the Presidency, as respects income tax for the
year of assessment beginning on the first day of Jannary,
1951, and subsequent years.

Made by the Governor in Council this 4th day of
March, 1952.

G. A. THIBOU,
Clerk of the Council.










ANTIGUA.
Printed at the Government Printing Office. Leeward Islands,
by E. M. Bl aCKMAN, Government Printer.- By Authority.
1952.


AC 31139--425--3.52.


[ Price 11c.].




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