Income Tax Conventions Implementation Act, 1996 (S.C. 1997, c. 27)

Short Title

Marginal note:Short title

1 This Act may be cited as the Income Tax Conventions Implementation Act, 1996.

PART ICanada — Russia Income Tax Agreement

Marginal note:Citation of Part I

2 This Part may be cited as the Canada — Russia Income Tax Agreement Act, 1996.

Marginal note:Definition of “Agreement”

3 In this Part, Agreement means the Agreement between the Government of Canada and the Government of the Russian Federation set out in Schedule I, as amended by the Protocol set out in that Schedule.

Marginal note:Agreement approved

4 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

• 5 (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

6 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

7 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 sixty days after its entry into force or termination.

PART IICanada — South Africa Income Tax Convention

Marginal note:Citation of Part II

8 This Part may be cited as the Canada — South Africa Income Tax Convention Act, 1996.

Marginal note:Definition of “Convention”

9 In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of South Africa set out in Schedule II.

Marginal note:Convention approved

10 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

• 11 (1) Subject to subsection (2), 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: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

12 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

13 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 sixty days after its entry into force or termination.

PART IIICanada — Tanzania Income Tax Agreement

Marginal note:Citation of Part III

14 This Part may be cited as the Canada — Tanzania Income Tax Agreement Act, 1996.

Marginal note:Definition of “Agreement”

15 In this Part, Agreement means the Agreement between the Government of Canada and the Government of the United Republic of Tanzania set out in Schedule III.

Marginal note:Agreement approved

16 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

• 17 (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

18 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

19 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 sixty days after its entry into force or termination.

PART IVCanada — India Income Tax Agreement

Marginal note:Citation of Part IV

20 This Part may be cited as the Canada — India Income Tax Agreement Act, 1996.

Marginal note:Definition of “Agreement”

21 In this Part, Agreement means the Agreement between the Government of Canada and the Government of the Republic of India set out in Schedule IV, as amended by the Protocol set out in that Schedule.

Marginal note:Agreement approved

22 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

• 23 (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

24 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

25 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 sixty days after its entry into force or termination.

PART VCanada — Ukraine Income Tax Convention

Marginal note:Citation of Part V

26 This Part may be cited as the Canada — Ukraine Income Tax Convention Act, 1996.

Marginal note:Definition of “Convention”

27 In this Part, Convention means the Convention between the Government of Canada and the Government of Ukraine set out in Schedule V.

Marginal note:Convention approved

28 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

• 29 (1) Subject to subsection (2), 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: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

30 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

31 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 sixty days after its entry into force or termination.