Canada–Madagascar Tax Convention Act, 2018
An Act to implement the Convention between Canada and the Republic of Madagascar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Bills that amended this Act0
No published amendment links yet for this Act.
Sections10
- 1Short title
This Act may be cited as the Canada–Madagascar Tax Convention Act, 2018.
- 2Definition of Convention
In this Act, Convention means the Convention between Canada and the Republic of Madagascar set out in Schedule 1, as amended by the Protocol set out in Schedule 2.
- 3Convention approved
The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
- 4Inconsistent 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.
- 4(2)Inconsistent laws — exception
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.
- 5Regulations
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.
- *6Notifications
The Minister of Finance must cause to be published in the Canada Gazette [Note: Convention in force June 3, 2020, see Canada Gazette Part I, Volume 154, page 1853.]
- *6(a)
on or before the 60th day following the day on which the Convention enters into force, a notice of the day on which the Convention entered into force; and
- *6(b)
on or before the 60th day following the day on which an event causing the Convention to cease to have effect occurs, a notice of the event and the day on which it occurred and of the Convention ceasing to have effect.