Canada-Germany Tax Agreement Act, 1982

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Sections25

• 1Short title

  This Act may be cited as the Canada-Germany Tax Agreement Act, 1982.

• 2Definition of Agreement

  In this Act, Agreement means the Agreement entered into between the Government of Canada and the Government of the Federal Republic of Germany, set out in Schedule I, as amended by the Protocol set out in Schedule II.

• 3Agreement approved
• 3(1)

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

• 3(2)Inconsistent laws

  In the event of any inconsistency between the provisions of this Act, or the Agreement, and the provisions of any other law, the provisions of this Act and the Agreement prevail to the extent of the inconsistency.

• 3(2.1)Inconsistent laws — exception

  Despite subsection (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.

• 3(3)Regulations

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

• 4Publication of notice

  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 60 days after its entry into force or termination.

• 5Approved changes
• 5(1)

  Subject to section 6, the Governor in Council may, by order, declare that any supplementary agreement relating to the avoidance of double taxation with respect to taxes on income and on capital between the Government of Canada and the Government of the Federal Republic of Germany intended to alter, revoke, replace or add to the Agreement is approved by Canada, and when the order comes into force, that supplementary agreement has the force of law in Canada during such period as, by its terms, the supplementary agreement is in force.

• 5(2)Inconsistent laws

  In the event of any inconsistency between a supplementary agreement approved under subsection (1) and the provisions of any other law, the supplementary agreement prevails to the extent of the inconsistency.

• 5(3)Regulations

  The Minister of National Revenue may make such regulations as are necessary for the purpose of carrying out any supplementary agreement approved under subsection (1) or for giving effect to any of the provisions thereof.

• 5(4)Promulgation of dates

  Notice of the day a supplementary agreement comes into force and of the day it ceases to be effective shall be given by proclamation of the Governor in Council published, with the text of such supplementary agreement, in the Canada Gazette.

• 6Tabling order
• 6(1)

  An order under section 5 shall be laid before Parliament not later than the fifteenth sitting day of Parliament after it is made.

• 6(2)Coming into force of order

  An order referred to in subsection (1) shall come into force on the thirtieth sitting day of Parliament after it has been laid before Parliament pursuant to that subsection unless before the twentieth sitting day of Parliament after the order has been laid before Parliament a motion for the consideration of either House, to the effect that the order be revoked signed by not less than thirty members of the House of Commons in the case of a motion for the consideration of that House and by not less than fifteen members of the Senate in the case of a motion for the consideration of the Senate, is filed with the Speaker of the appropriate House.

• 6(3)Consideration of motion

  Where a motion for the consideration of the House of Commons or Senate is filed as provided in subsection (2) with respect to a particular order referred to in subsection (1), that House shall, not later than the sixth sitting day of that House following the filing of the motion, take up and consider the motion unless a motion to the like effect has earlier been taken up and considered in the other House and adopted.

• 6(4)Time for disposition of motion

  A motion taken up and considered in accordance with subsection (3) shall be debated without interruption for not more than three hours and, on the conclusion of such debate or at the expiry of the third such hour, the Speaker of the House of Commons or the Senate, as the case may be, shall forthwith, without further debate or amendment, put every question necessary for the disposal of the motion.

• 6(5)Where motion adopted and concurred in

  Where a motion taken up and considered in accordance with this section is adopted by the House of Commons or the Senate, the particular order to which the motion relates shall stand revoked but without prejudice to the making of a further order of a like nature to implement a subsequent supplementary agreement between the Government of Canada and the Government of the Federal Republic of Germany.

• 6(6)Where motion not adopted or concurred in

  Where a motion taken up and considered in accordance with this section is not adopted by the House of Commons or the Senate, as the case may be, the particular order to which the motion related comes into force immediately on the latest of

• 6(6)(a)

  the failure of that House to adopt the motion,

• 6(6)(b)

  the expiration of the delay for the filing of a motion with the Speaker of the other House in accordance with subsection 6(2), and

• 6(6)(c)

  the failure of the other House to adopt a similar motion, if any.

• 6(7)Definition of sitting day of Parliament

  For the purposes of subsections (1) and (2), sitting day of Parliament means a day on which either House of Parliament sits.

• 7Negative resolution of Parliament

  When each House of Parliament enacts rules whereby any regulation made subject to negative resolution of Parliament within the meaning of section 28.1 of the Interpretation Act may be made the subject of a resolution of both Houses of Parliament introduced and passed in accordance with the rules of those Houses, section 6 of this Act is thereupon repealed and an order made thereafter under section 5 is an order made subject to negative resolution of Parliament within the meaning of section 28.1 of the Interpretation Act.