Ek heg vir jou die dokumentasie aan wat hy gekry het vir die betalings (sy payslip, asook die werkstaat met hulle berekenings), Soos ek dit interpreteer was hy dus op hulle “payroll”. Die idee daaragter was om hom as potensiele permanente aanstelling, die
Important:
This answer is based on tax law for the tax year ending 28 February 2018.
Answer:
Soos voorheen genoem is die beginsel of dit “in respect of professional services or other activities of an independent character” was. Dit staan teenoor “salaries, wages and other remuneration derived by a resident of a Contracting State in respect of an employment”. Die leiding wat ons voorheen verskaf het was toepaslik.
Soos voorheen genoem lê artikel 14 (die term "professional services") ook spesifieke klem op die “independent activities of physicians…” Die bepaling moet ingevolge die Kanadese reg uitgelê word en dit is die wese van die ooreenkoms wat bepaal – eerder as die vorm daarvan.
Die volgende uittreksel uit OECD kommentaar kan van hulp wees:
“8.1 It may be difficult, in certain cases, to determine whether the services rendered in a State by an individual resident of another State, and provided to an enterprise of the first State (or that has a permanent establishment in that State), constitute employment services, to which Article 15 applies, or services rendered by a separate enterprise, to which Article 7 applies or, more generally, whether the exception applies.” In die Kanada / RSA geval is dit natuurlik nie artikel 7 nie.
“8.2 In some States, a formal contractual relationship would not be questioned for tax purposes unless there were some evidence of manipulation and these States, as a matter of domestic law, would consider that employment services are only rendered where there is a formal employment relationship.”
“8.3 If States where this is the case are concerned that such approach could result in granting the benefits of the exception provided for in paragraph 2 in unintended situations (e.g. in so-called “hiring-out of labour” cases), they are free to adopt bilaterally a provision drafted along the following lines:
Paragraph 2 of this Article shall not apply to remuneration derived by a resident of a Contracting State in respect of an employment exercised in the other Contracting State and paid by, or on behalf of, an employer who is not a resident of that other State if:
a) the recipient renders services in the course of that employment to a person other than the employer and that person, directly or indirectly, supervises, directs or controls the manner in which those services are performed; and
b) those services constitute an integral part of the business activities carried on by that person.
As u nie self die mening wil gee nie, kan ‘n spesialis genader word of ‘n beslissing by SAID bekom word.