This Web page has been archived on the Web.

Income Tax Conventions Implementation Act, 2001 (S.C. 2001, c. 30)

Assented to 2001-12-18

Marginal note:Regulations

36. The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.

Marginal note:Publication of notice

37. The Minister of Finance shall cause a notice of the day on which the Convention enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination.

PART 7

CANADA–SLOVAK REPUBLIC INCOME TAX AGREEMENT

Marginal note:Citation of Part 7

38. This Part may be cited as the Canada–Slovak Republic Income Tax Agreement Act, 2001.

Definition of “Agreement”

39. In this Part, “Agreement” means the Agreement between the Government of Canada and the Government of the Slovak Republic set out in Schedule 7.

Marginal note:Agreement approved

40. The Agreement is approved and has the force of law in Canada during the period that the Agreement, by its terms, is in force.

Marginal note:Inconsistent laws — general rule

  • 41. (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Agreement and the provisions of any other law, the provisions of this Part and the Agreement prevail to the extent of the inconsistency.

  • Marginal note:Inconsistent laws — exception

    (2) In the event of any inconsistency between the provisions of the Agreement and the provisions of the Income Tax Conventions Interpretation Act, the provisions of that Act prevail to the extent of the inconsistency.

Marginal note:Regulations

42. The Minister of National Revenue may make any regulations that are necessary for carrying out the Agreement or for giving effect to any of its provisions.

Marginal note:Publication of notice

43. The Minister of Finance shall cause a notice of the day on which the Agreement enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within 60 days after its entry into force or termination.

PART 8

CANADA–GERMANY INCOME TAX AGREEMENT

Marginal note:1980-81-82-83, c. 156

Canada–Germany Tax Agreement Act, 1982

44. Section 3 of the Canada-Germany Tax Agreement Act, 1982 is amended by adding the following after subsection (2):

  • Marginal note:Inconsistent laws — exception

    (2.1) Despite subsection (2), in the event of any inconsistency between the provisions of the Agreement and the provisions of the Income Tax Conventions Interpretation Act, the provisions of that Act prevail to the extent of the inconsistency.