• TABLE OF CONTENTS
HIDE
 Main
 Statutory Rules and Orders, No....
 Montserrat - Statutory Rules and...
 Montserrat - Statutory Rules and...
 Virgin Islands - Statutory Rules...














Title: Leeward Islands gazette
ALL VOLUMES CITATION THUMBNAILS PAGE IMAGE ZOOMABLE
Full Citation
STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00076863/00149
 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: VID00149
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
    Main
        Page 125
        Page 126
        Page 127
        Page 128
    Statutory Rules and Orders, No. 15 of 1952: Declaration of Acquisition of 3 1/2 acres of land at "Dagenham" Estate in the Presidency of Montserrat
        Page A-1
    Montserrat - Statutory Rules and Orders, No. 12 of 1952: Plant Protection (Amendment) Regulations, 1952
        Page B-1
    Montserrat - Statutory Rules and Orders, No. 15 of 1952: Resolution exempting from Customs duty four cartons of rum imported into the Presidency
        Page C-1
    Virgin Islands - Statutory Rules and Orders, No. 1 of 1952: Income Tax (Double Taxation Relief) (Canada) Order, 1952
        Page D-1
        Page D-2
        Page D-3
        Page D-4
        Page D-5
        Page D-6
        Page D-7
        Page D-8
        Page D-9
Full Text









TEE LEEWAR


GAZE rI


V.X. ublsiea b6 N

VOL. LXXX. THURSDAY, 26TH J


Notices.

It is hereby notified for general
information that His Excellency the
Governor has issue a Commission to
the Hon. P. D. MACDONALD appoint-
ing him to be Governor's Deputy
during His Excellency's absence from
Antigua, whilst paying a visit to St.
Kitts-Nevis from the 26th June to the
16th uly, 1952.

The Secretariat,
Antigua.
23rd June, 1952.
Ref. No. 13/00061.

Consequent upon the resignation of
Dr. WEATHERHEAD and the appoint-
ment of Dr. N. J. L. MARGETSON,
M.B.E to act as Senior Medical Offi-
cer, Antigua, His Excellency has
approved the temporary appointment,
from the 17th June, 1952, of Dr. A. I.
BOYD to fill the vacancy on the
Medical Board.

The Secretariat,
Antigua.
18th June, 1952.
Ref. No. 9/00002.

The Governor has been pleased
under action 4 of thu Supreni Court
Act (No. 201/1939) to appoint the Hon.
CECIL ARTHUR KELSICK during the
pleasure of Her Majesty the Queen
and during such time as he may be
performing the duties of Crown
Attorney of the Presidency of Anti-
gua, to be a Commissioner of the
Supreme Court of the Windward and
Leeward Islands in the Antigua Cir-
cuit for the trial and determination in
the absence of a Judge from the said
Presidency of all or any of the
causes or matters enumerated in sub-
section (3) of section 4 of the said Act.

Administrator's Office,
Antigua.
23rd June, 1952.
Ref. No A. 43/16

The Governor has been pleased to
appoint E. A. THOMPSON, Esq., to be
an Official Member of the Executive
Council of Antigua from the 16th
June, 1952.

Administrator's Office,
St. John's,
23rd June, 1952.
Ref. No. A. 18/6.


Under the provisions of Section 5
of the Antigua Constitution and Elec-
tions Ordinance, 1951, as amcuuded,
His Excellency the Governor has
been pleased to appoint C. A.
KELSICK, Esq.. and E. A. THOMPSON,
Esq.. to be Official Members of the
Legislative Council of Antinua from
the 16th June, 1952.

Aaministrator's Office,
St. John's,
23rd June, 1952.
Ref. No. A. 18/6.

His Excellency the Governor has
approved of the temporary appoint-
ment of Mr. A. E. PETERS, Esq.,
M.B.E. as Chairman of the Central
Housing Authority under section 4
(iv) of the Slum Clearance and Hous-
ing Ordinance, 1948 (No. 3 of 1948),
from the 7th June, 1952.

It is notified for the information of
those concerned that the Competent
Authority under the provisions of the
Milk Production Order, 1950, (Order
of Competent Authority No. 40 of
1950) has appointed Dr. L. A.
THOMAS, Veterinary Officer, Antigua.
to be an Inspector for the purposes of
the said Order vice Dr. L. R. HUTSON
who has resigned.

Administrator's Ofice,
Antigua,
24th June, 1952.
Ref. No A. 27/11.

The Administrat .r of Antigua has
been pleased to appoint Mr. J. OLIVER
DAVIS as a Commissioner of the city
of St. John for a period of one year
from the 10th June, 1952, in place of
Mr. F. A. FRANCIS, resigned.
Administrator's Office,
Antigua,
18th June, 1952.
Ref. No. A. 50/16.

The Acting Commissioner of Mont-
serrat has accepted the resignation of
the Reverend CYRIL E. DICKSON as
Marriage Officer for that Presidency
from the 20th June, 1952.

The Acting Commissioner of Mont-
serrat has appointed the Reverend
FRANKLIN A. ROBERTS to be a
Marriage Officer for that Presidency
from the 21st June, 1952.


No. 64.


Appointments and transfers, etc.,
in the public service, with effect from
the dates stated, are published for
general information:-

EDWARDS, Miss E., to be Clinic
Nurse, Medical Department, Anti-
gua. Jan. 1

KNOWLES, Miss A., Clinic Nurse,
Medical Department, Antigua, to
be District Health Nurse, Medical
Department, Antigua. Jan. 1

LUKAS, Miss N., to be Clinic Nurse,
Medical Department, Antigua,
April 1

PROVIDENCE, G. S., Junior Clerk,
Labour Department, Antigua, con-
firmed in appointment.

SIMON, Miss N., Clinic Nurse, Medical
Department, Antigua, to be District
Health Nurse, Medical Department,
Antigua. Jan. 1

No. 65.

The Governor has been pleased to
assent to the undermentioned Ordli-
nances:-
Antigua.
No. 5 of 1952, "The Antigua
Constitution and Elections (Amend-
ment) Ordinance, 1952 ".
June 12
No. 6 of 1952. "The Aerodromes
Ordinance, 1952 ". June 17

No. 7 of 1952, Tie Naval Property
(R1:peal) Ordinance, 1952."
June 17
Ref. No. 47/00188.


No. 66.

The following Statutory Rules
and Orders are circulated with this
Gazette and form part thereof:-

General Government.

No. 15 of 1952, "Declaration of
acquisition of 3J acres of land at
" Dagenham" Estate in the Presi-
dency of Montserrat."

Mon tserrat.

No 12 of 1952, The Plant Protec-
t i o n (Amendment) Regulations,
1952."


L. 48 f7 lI


D)S,


No. 28.









THE LEEWARD ISLANDS GAZETTE.


[26 June, 1952.


No. 15 of 1952, "Rpsolution ex-
enmpting from customs duty four
cartons of rum imported into the
Presidency.

Virgin Islands.

No. 1 of 1952, The Income Tax
(Double Taxation Relief) (Canada)
Order, 1952."


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

Average Circulation during April,
1952-


Br. Caribbean Notes
Gov't Currency Notes



British Caribbean Notes


Trinidad & Tobago ...
Barbados ...
British Guiana
Leeward and
Windward Islands

Total Br. Caribbean
Notes

Trinidad and Tobago
Government Note
Circulation ...
Barbados Government
Note Circulation
Br. Guiana Government
Note Circulation ...


Total Government
Note Circulation

Total circulation on


1st Jun


3


$
!5,188,103
6,622,124

L1 10n 997


In the Supreme Court of the
Windward Islands and
Leeward Islands.
(SAINT CHRISTOPHER CIRCUIT.)

NOTICE is hereby given that in
pursuance of rules made by the Chief
Justice under Section 16 of the Wind-
ward Islands and Leeward Islands
(Courts) Or lr-in-Ciuncil 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 Saint Christopher Circuit has
appointed the day of the month on
which the ensuing Circuit Court shall
sit as follows, that is to say:

THE SAINT CHRISTOPHER
CIRCUIT on Monday, the 7th day of
July, 1952, at 10 o'clock in the
forenoon.


_____ Dated the 3rd day of June, 1952.

D. S. BROOKS,
17,777,664 Registrar of the Supreme Court.
5,021,000
9,223,000 In the Court of Summary
Jurisdiction of the Leeward
5,586,700 Islands.

ANTIGUA CIRCUIT.
37,608,364 A.D. 1952.

NOTICE IS HEREBY GIVEN
that the Honourable the Chief Justice
3,720,259 has appointed Monday the 30th day
of June, 1952, at 10 o'clock in the
451,857 forenoon for sitting of the Court at
which the following causes will be
1,667,812 heard:-


5,839,928


e, 1952 43,448,292
L. SPENCE,
Ex-,culive Commissioner,
LB ritish Caribbean
Currency Board.


The British C'jribbean
Currency Board,
T' easui / ilhambers,
PJort oif S'pain.
Tri idad. B.1V. L
Ref. No. 24/00027.


Registrar General's Office,
St. John's,
Antigua,
13th June, 1952.

In accordance with the provisions
of Section 16 of the Marriage Ordi-
nance, 1923, the following Buildings
have been registered in the Presi-
dency of Antigua as Buildings where
-Banus of Mirriage may be published:

The Advent Sabbath Church at
John Hughes Village.

The Advent Sabbath Church at
Liberta Village.

A. R. MEADE,
Acting Registrar-General.


Plaintiff.
James Elmes
Mary Benjamin
Mercer & Co.
Norville Burke
James A. N.
Brown (Snr.)
Ema nuel C.
Farara
James Thibou
Samuel Baptist
George Henry
Dennis T. Charles

Wilfred James


Defendant.
Sidney Williams
Joseph Kendall
Earl Brown
Eglington Walker
Herman Lewis

Ernest Richards

Victoria Phillip
Douglas Brown
Frederick Spencer
Joseph M. A.
Edwards
Thomas Polle


Dated the 3rd day of June, 1952.
A. 1. MEADE,
Acting Registrar.


DECLARATION DATED JUNE 25, 1952,
MADE UNDER SECTION 3 OF THE
LAND ACQUISITION ACT, 19-44,
(No. 1111944) FOR THE ACQUISI-
TION OF CERTAIN LAND IN THE
PRESIDENCY OF MONTSEARAT RE-
QUIRED FOR PUBLIC PURPOSES.
IT IS HEREBY DECLARED that
the Governor in Council with the
approval of the Legis ;;live Council
of the Presidency of Motserrat con-
si.l-rs that the land described in the
Schedule hereto, being a portion of
" Dagenham Estate situate at Ply-


mouth in the Parrihl of St. Anthony,
in the said Presidency, should be
acquired for public purposes. namely,
for the erection of a Secondary-
Senior-School in the sai I Presidency.

SCHEDULE.

All that portion of the "Dagen-
ham Estate approximately 3, acres
in area, situate at Plymouth in the
Parish of St. Anthony in the Presi-
dency of Montserrat, measuring and
bounded as follows, that is to say,
on the North measuring 416 feet 8
inches and bounded tiereon by the
main public road; On the South
measuring 405 feet 8 inches and
bounded thereon by lthe lands of
"Dagenham" Estate; On the East
measuring 394 feet and bounded
thereon by the lands of "Dagenham "
Estate, and on the West measuring
330 feet and bounded thereon by the
main public road.

Dated this 25th day of June, 1952.

A. E. PENN,
Clerk of the Council.


TRADE MARKS OFFICE,
ANTIGUA, 16th June, 1952.

WINTHROP PRODUCERS INC.,
of No. 1450 Broadway, City of New
York, State of New York, United
States of America, have applied for
Registration of one Trade Mark con-
sisting of the following:-


DINACRIN

in class 3 that is to say Antibiotic,
Antitubercular preparations.

The Applicants propose to use the
said Trade Mark in respect of the
said goods from 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 registration of the said Trade Mark.

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


RAINFALL FIGURES.
Central Experiment Station.
Antigua.

1948. 1949. 1950. 1951. 1952
Jan. 2'82 1'50 5'41 3'60 2-41
Feb. '57 2"07 2-52 1"88 1-60
Mar. 189 5-52 1"58 1-09 1 62
Apr. '59 3-54 2'44 2"16 3'14
May 2-80 1-93 2-06 J0-54 3-07
June. 21, 2-80 2'44 1.03 1'39 2'62
11"47 17(15 15"01 20'68 14"49


126









THE LEEWARD ISLANDS GAZETTE.


Antigua Parcel Post Rates.


Notice is hereby given that the Governor in Council in exercise of the powers vested in him bly sub-rule (2)
of Rule 12 of the Post Office Rules, 1931 (S. R. & 0. 1934 No. 35) as amended, has prescribed that the under-
mentioned rates shall be the prepaid rates of postage on parcels despatched from the Presidency of Antigua to the
the undermentioned places:-


Prepaid Rates not exceeding.


Country of Destination and Route.





Within any Presidency or between
Presidencies
Bahamas via Bermuda
Barbados
Bermuda
British Guiana
Canada
Grenada
St. Lucia
St. Vincent
Curacao, Aruba, Bonaire, Saba, St.
Eustatius and St. Barths via St.
Kitts
Trinidad and Tobago
Jamaica via Bermuda
Jamaica, Aruba, Bonaire and Curacao
via Trinidad. (Insurance Jamaica
only)
Great Britian:-t
Direct
Via Canada
,, U.S.A.
Barbados or Trinidad
Guadeloupe
U.S.A. and U.S. Virgin Islands
U.S. Possessions:-
via U.S.A.. Alaska, Canl. Zone,
Guam, Havana, Philippine Is-
lands, P!erto Rico and Samoa
Dutch Guiana via British Guiana
Martinique r St. Lucia
H.M. Ships i., foreign waters via Lon-
don


1 lb.


Per
Add.
lb.


$ c. $ c.
























.30 .18


.42


3 lb. 7 1b.


$ c.

.12


.36

.60
L.06
1.20
72


.36


$ c.

.24
.48
.48
.48
.48
.90
.48
.48
.48


.48
.48
.48


.54

.90
1.80
1.90
1.24
.48


.72
.90

1.20


11 lb.


$ c.

.36
.72
.72
.72
.72
1.26
.72
.72
.72


.72
.72
.72


.72

1.20
2.46
3.56
1.56
.72





1.08
1.26

1.74


22 11).


Limit
of
Weight.


Limit of
Insured
vaine.


$ c. lb. $ c.

.60 22 96.00
1.20 22 96.00
1.20 22 96.00
1.20 22 96.00
1.20 22 96.00
2.22 15 96.00
1.20 22 96.00
1.20 22 96.00
1.20 22 96.00


1.20 22
1.20 22 96.00
1.20 22 96.00


1.26 *22 96.00

1.70 22 96.00
3.90 22 96.00
6.50 22 96.00
2.36 22 96.00
11 -
22 96.00



22 96.00
1.86 96.00
2.22 96.00

3.00 1 96.00


Dat-d this 25th day of June, 1952.


A. E. PENN,
Cl,''ic of the Council.


NOT: -*Parcels to Jamaica via Trinidad-Limit of weight 11 lb.
tIncluding Northern Ireland but not Irish Free State.
C.O.D. parcels :changed.


26 June, 1952.]


I









THE LEEWARD ISLANDS GAZETTE.


St. Christopher, Nevis and Anguilla Parcel Post Rates.


Notice is hereby given that the Governor in Council in exercise of the powers vested in him by
sub-rule (2) of Rule 12 of the Post Office Rules, 1934 (S. R. & 0. 1934 No. 35) as amended, has prescribed that the
iunlormpntioned rates shall be the prepaid rates of postage on parcels despatched from tie Presidency of St. Christo-
pher, Nevis and Anguilla to the undermentioned places:-


Prepaid Rates not exceeding.


Country of Destination and Route.


1 lb.


Within uay Presidency or between
Presidencies
Bahamas via Bermuda
Barbados
Bermuda
British Guiana
Canada
Grenada
St. Lucia
St. Vincent
Curacao, Aruba, Bonaire, Saba, St.
Eustatius and St. Barths via St.
Kitts
Trinidad and Tobago
Jamaica via Bermuda
Jamaica, Aruba, Bonaire and Curacao
via Trinidad. (Insurance Jamaica
only)
Great Britain:-t
Direct
via Barbados or Trinidad
Canada
U.S.A.
Guadeloupe
U.S.A. and U.S. Virgin Islands
U.S. Possessions:-
via U.S.A., Alaska, Canal Zone,
Guam, Havana, Philippine Is-
lands, Puerto Rico and Samoa
Dutch Guiana via British Guiana
Martinique vi r St. Lucia
H.M. Ships in foreign waters via
London


Per
Add. 3 lb.
lb.

$ c. $ c.

.12
.24
.24
.24
.24
.48
.24
.24
.24


.24
.24
.24


.36

.58
.70
1.06
1.18
.24
.18



.36
.42
.48

.60


7 lb.


$ c.

.24
.48
.48
.48
.48
.90
.48
.48
.48


.48
.48
.48


.54

.88
1.12
1.78
1.84
.48





.72
.90

1.20


11 lb. 22 lb.


$c. $c.


.36
.72
.72
.72
.72
1.26
.72
.72
.72


.72
.72
.72


.72

1.20
1.56
2.46
3.54
.72


.60
1.20
1.20
1.20
1.20
2.22
1.20
1.20
1.20


1.20
1.20
1.20


1.26

1.68
2.34
3.90
6.48


1.08 1.86
1.26 2.22

1.74 3.00


I

W


rimit Limit of
of Insured
eight. value.



lb. $ c.


22
22
22
22
22
15
22
22
22


22
22
22


*22

22
22
22
22
11
22



22


96.00
96.00
93.00
96.00
96.00
96.00
96.00
96.00
96.00



96.00
96.00


96.00

96.00
96.00
96.00
96.00
96.00



96.00
96.00
96.00

96.00


Dated this 25th day of June, 1952.
A. E. PENN,
Clerk of the Council.


NOT:--*Parcels to Jamaica ria Trinidad-Limit of weight 11 lb.
t Including Northern Ireland but not Irish Free Stace.
C.O.D. parcels exchanged.














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


[Price 26 cents.]


[25 June, 1952.










LEEWARD ISLANDS.
GENERAL GOVERN FLOP


STATUTORY RULES AND ILR~ UL 1952
1952, No. 15. %


DECLARATION DATED JUNE 25, 1952, MADE U E N 3
OF THE LAND ACQUISITION ACT, 1944, (NO. 11/1944)
FOR THE ACQUISITION OF CERTAIN LAND IN THE PRESI-
DENCY OF MONTSERRAT REQUIRED FOR PUBLIC PURPOSES.


IT IS HEREBY DECLARED that the Governor in
Council with the approval of the Legislative Council of the
Presidency of Montserrat considers that the land described in
the Schedule hereto, being a portion of Dagenham Estate
situate at Plymouth in the Parish of St. Anthony, in the said
Presidency, should be acquired for public purposes, namely,
for the erection of a Secondary-Senior-School in the said
Presidency.


SCHEDULE.
All that portion of the "Dagenham" Estate approximately 3
acres in area, situate at Plymouth in the Parish of St. Anthony in the
Presidency of Montserrat, measuring and bounded as follows, that is
to say, on the North measuring 416 feet 8 inches and bounded thereon
by the main public road; On the South measuring 405 feet 8 inches
and bounded thereon by the lands of Dagenham" Estate; On the East
measuring 394 feet and bounded thereon by the lands of Dagenham "
Estate, and on the West measuring 330 feet and bounded thereon by
the main public road.

Dated this 25th day of June, 1952.

A. E. PENN,
Clerk of the Council.

ANTIGUA.
)C Printed at the Government Printing Office, Leeward Islands,
by E. M. BLACKMAN, Government Printer. -By Authority.
1952.
S66/00021-430 -6.52. Price 3c.]


L 4 8 7-9--










LEEWARD ISLANDS.
MONTSERRA T.


STATUTORY RULES AND ORDERS.
1952, No. 12.


THE PLANT PROTECTION REGULATIONS, 1952, DATED APRIL
25, 1952, AND MADE BY THE GOVERNOR IN COUNCIL UNDER
SECTIONS 15 AND 17 OF THE PLANT PROTECTION ORDI-
NANCI,, 1941 (No 11 OF 1941).


1. Short Title. These Regulations may be cited as
the Plant Protection (Amendment) Regulations, 1952.
2. Amendment. The First and Second Schedules to
the Plant Protection Regulations, 1951 (No. 2 of 1951) are
hereby amended-
by substitution of the words Cuba, Haiti, Santo
Domingo and Venezuela'" for the words Cuba,
Haiti and Santo Domingo" appearing opposite item
(e) in the second column of the First Schedule and
appearing opposite item (c) in the third column of
the Second Schedule.


Made by the Governor in
April, 1952.


Council this 25th day of

J. E. T. ROBERTS,
Clerk of the Council.


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


47/00102--425-6-.52.


rPri'ce 3 cents.])









LEEWARD ISLANDS.
MONTSERRAT.

STATUTORY RULES AND ORDERS.
1952, No. 15.

RESOLUTION OF THE LEGISLATIVE COUNCIL OF MONTSERRAT
DATED MAY 30, 1952, MADE UNDER SECTION 15 OF THE
CUSTO.us DUTIES ORDINANCE, 1928 (No. 7/1928).


WHEREAS by section 15 of the Customs Duties Ordi-
nance, 1928, it is provided that the Legislative Council may
from time to time by Resolution, increase, reduce, abolish or
otherwise alter the Customs duty leviable on any goods
imported in the Presidency;
AND WHE1REAS by section 27 of the Tariff Collection
Ordinance 1893 the Treasurer may from time to time license
suitable warehouses within the town of Plymouth for the ware-
housing of any goods imported into the Prehidency;
AND WH EREAS a suitable warehouse in the town of
Plymouth was licensed for the warehousing of goods imported
into the Presidency;
AND WHEREAS four cartoons of rum imported into the
Presidency and deposited in such warehouse on the 25th day of
March, 1950, were found missing on the 25th May, 1950;
AND WHEREAb it is expedient to abolish the Customs
duty leviable on the four cartoons of rum hereinbefore mentioned;
NOW, THEREFORE, BE IT RESOLVED that the
Customs.duty leviable on the four cartoons of rum imported
into the Presidency on the 25th day of March, 1950, shall be
abolished.
Passed the Legislative Council this 30th day of May, 1952.
J. E. T. ROBERTS,
Clerk of the Council.
ANrTIGUA.
Printed at the Government PrintinF Office, Leeward Islands,
by E. M. BLAeKAN, Governmnat Printer.-By Authority.
1952
25/00001-425 -6.52. [Price 3 cents]









LEEWARD ISLANDS.
VIRGIN ISLANDS.
STATUTORY RULES AND ORDERS.
1952, No. 1.

THE INCOME TAX (DOUBLE TAXATION RELIEF) (CANADA)
ORDER, 1952, DATED MARCH 28, 1952, MADE BY THE
GOVERNOR IN COUNCIL UNDER SECTION 52A OF THE IN-
COME TAX ORDINANCE, 1946, (No.2 /;.946) A AMENDED
BY THE INCOME TAX (AMENDMENT) ORDINANCE, 1947
(No. 1/1947).

1. Short Title. This Order may be cited as the In-
come 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
(b) that it is expedient that those arrangements should
have effect.
SCHEDULE.
ARRANGEMENT BETWEEN THE GOVERNMENT OF CANADA AND
TIE GOVERNMENT OF THE PRESIDENCY OF THE VIRGIN
ISLANDS 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 Arrange-
ment are-
(a) In Canada:
The income taxes, including sur-taxes, and
excess profits tax imposed by Canada (herein-
after referred to as Canadian tax ").
(b) In the Presidency of the Virgin Islands:
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 Presiden-
cy of the Virgin Islands.
(b) The terms one of the territories and "the other
territory means Canada or the Presidency as the context
requires.
(c) The term tax" means Canadian tax or Presi-
dential 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 corpo-
rate.
(/) The terms resident of Canada and resident
of the Presidency mean respectively any person who is
resident in Canada for the purposes of Canadian tax and
not resident in the Presidency for the purposes of Presi-
dential tax and any person who is resident in the Presi-
dency for the purposes of Presidential tax and not resident
in Canada for the purposes of Canadian tax; and a company
shall be regarded as resident in'Cana J i; its business is
managed and controlled in Canada and as resident in the
Presidency if its business is managed and controlled in the
Presidency.
(g) The terms resident of one of the territories "
and resident of the other territory mean a person who
is a resident of Canada or a person who is a resident of
the Presidency, as the context requires.
(h) The terms Canadian enterprise" and Presi-
dential enterprise mean respectively an industrial or
commercial enterprise or undertaking carried on by a resi-
dent of Canada and an industrial or commercial enterprise
or undertaking carried on by a resident of the Presidency;
and the terms enterprise of one of the territories and
"enterprise of the other territory mean a Canadian en-
terprise, or a Presidential 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 in the other territory unless the









agent has, and habitually exercises, a general authority to
negotiate and conclude contracts on behalf of such enter-
prise or has a stock of merchandise from which he regu-
larly 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 establish-
ment of the enterprise.
The fact that a compariy 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 company
a permanent establishment of its parent company.
(2) The term industrial or commercial profits ", as used in
this 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 Canada or the Presidency, any term not otherwise
defined shall, unless the context otherwise requires, have the
meaning which it has under the laws of Canada or, as the
case may be, of the Presidency, relating to the taxes which
are the subject of this Arrangement.
3. (1) 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 en-
gaged, tax may be imposed on those profits by the Presidency,
but only on so much of them as is attributable to that perma-
nent establishment.
(2) The industrial or commercial profits of a Presiden-
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 in posed on those profits by Canada, 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 perma-
nent 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 inde-
pendent 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 dividenris paid by the com-
pany 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 divi-
dends or undistributed profits represent, in whole or in patt,
profits or income so derived.
4. (1) 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
(6) 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 terri-
tory, and,
(c) in either case conditions are made or imposed
between the two enterprises, in their commercial or finan-
cial 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 oi aircraft ;hall 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 resi-
dent 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 iot
exceed 15 per cent.

(2) Notwithstanding the provisions of the foregoing sub-
paragraph, dividends paid to a company which is a resident of
the Presidency by a Canadian company, all of whose shares
(less directors' qualifying shares) which have under all circum-
stances 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 dividenils 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 resi-
dent 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
territory 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.







6

(2) Any pension paid by the Government of one of the
territories to any individual for services rendered to that
Government in the discharge of governmental functions slall
be exempt fromn 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 subparagraph (1) of this para-
graph or otherwise, or would have been exempt under that
subparagraph if the present Arrangement had been in force at
the time when the rtnmuneration 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.
(4) An individual who is a resident of Canada shall be
exempt from PRsidential 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
(b) the services are performed for or on behalf of a
person resident in Canada, and
(c) the profits or remuneration are subject to Cana-
dian tax.
(3) The provisions of this paragraph shall not apply to
the profits or reinuneration 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 dis-
charge of governmental functions) arid a'ly 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 tempo-
rary 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 Presiden-
tial tax of tax payable in a territory outside the Presidency,
Canadian tax payable in respect of income from sources with-
in 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 into 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 accounting
so far as the dividend exceeds that fixed rate.









(2) .For the purposes of the foregoing subparagraph and
of the aforesaid provisions of the law of the Presidency, so
much of the tax chaitgeable under the law of Canada relating
to excess profits tax as is charageable otherwise than by a
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. (i) The taxation authorities of Canada and the
Presidency 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
exchange 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 this
Arrangement. No information shall be exchanged which
would disclose any trade secret or trade process.

S (2) The taxation authorities of Canada and the Presidency
may consult together as may be necessary for the purpose of
carrying out the provisions of this Arrangement and, in
particular, the provisions of paragraphs 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 representative; and, in
the case of the Presidency, the Income Tax Commissioners or
their authorized representative.
15, This Arrangement shall be deemed to have come
into force on the 26th day of September, 1951, and shall have
effect-




wC


9

(a) in. Canada, as respects income taxes,, including
surtaxes, for the taxation year 1951 and subsequent years,
and as respects excess profits tax for any fiscal period
beginning on or after the first day of January, 1951,
and for the unexpired portion of any fiscal period current
at that date;

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

Made by the Governor in Council this 28th day of March
1952.


M. TITLE,
Clerk of the Council.


ANTIGUA.
Printed at the Government Printing Office, Leeward Islands,
by E. M. BLACKMAN, Government Printer. --By Authority.
1951.


--450-6.52.


[Price 11 cents.]




University of Florida Home Page
© 2004 - 2010 University of Florida George A. Smathers Libraries.
All rights reserved.

Acceptable Use, Copyright, and Disclaimer Statement
Last updated October 10, 2010 - - mvs