Canada-Brazil Income Tax Convention Act, 1984 (S.C. 1985, c. 23, Part IV)

PART IVCanada-Brazil Income Tax Convention

Marginal note:Citation of Part IV

19 This Part may be cited as the Canada-Brazil Income Tax Convention Act, 1984.

Definition of Convention

20 In this Part, Convention means the Convention entered into between the Government of Canada and the Government of the Federative Republic of Brazil set out in Schedule V, as amended by the Protocol set out in Schedule VI.

Marginal note:Convention approved

21 The Convention is approved and declared to have the force of law in Canada during such period as, by its terms, the Convention is in force.

Marginal note:Inconsistent laws

22 In the event of any inconsistency between the provisions of this Part, or the Convention, and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency.

Marginal note:Regulations

23 The Minister of National Revenue may make such regulations as are necessary for the purpose of carrying out the Convention or for giving effect to any of the provisions thereof.

Marginal note:Promulgation of dates

Footnote ^*24 Notice of the day the Convention comes into force and of the day it ceases to be effective shall be given by proclamation of the Governor in Council published in the Canada Gazette.

• Return to footnote ^*[Note: Convention in force December 23, 1985, see SI/86-45.]