Canada — Norway Tax Convention Act, 2002 (S.C. 2002, c. 24, s. 6)

Marginal note:Short title

1 This Act may be cited as the Canada — Norway Tax Convention Act, 2002.

Marginal note:Definition of “Convention”

2 In this Act, Convention means the Convention between the Government of Canada and the Government of the Kingdom of Norway set out in the schedule.

Marginal note:Convention approved

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

Marginal note:Inconsistent laws — general rule

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

• Marginal note:Inconsistent laws — exception

  (2) In the event of any inconsistency between the provisions of the Convention 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

5 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:Notification — Convention

Footnote ^*6 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.

• Return to footnote ^*[Note: Convention in force December 19, 2002 see Canada Gazette Part I, Volume 137, page 776.]

Marginal note:Notification — earlier tax treaties

Footnote ^*7 The Minister of Finance shall, within 60 days after the entry into force of the Convention, cause to be published a notice of the dates on which the Agreement between the Government of Canada and the Government of the Kingdom of Norway, referred to in paragraph 4 of Article 31 of the Convention, and the 1966 Convention, referred to in paragraph 5 of Article 31 of the Convention, terminate.

• Return to footnote ^*[Note: Notice given January 22, 2003 see Canada Gazette Part I, Volume 137, page 776.]