Income Tax Conventions Implementation Act, 1999 (S.C. 2000, c. 11)

RELATED PROVISIONS

• — 2002, c. 24, s. 11(2)

  • • 11 (2) Subsection (1) applies

      • (a) in Canada,

        • (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, after December 31, 2001, and

        • (ii) in respect of other Canadian taxes, for taxation years beginning after December 31, 2001; and

      • (b) in Portugal,

        • (i) in respect of tax withheld at source, the fact giving rise to them appearing after December 31, 2001, and

        • (ii) in respect of other taxes, to income derived during any taxable period beginning after December 31, 2001.