Canada–Hong Kong Tax Agreement Act, 2013

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Sections9

• 1Short title

  This Act may be cited as the Canada–Hong Kong Tax Agreement Act, 2013.

• 2Definition of Agreement

  In this Act, Agreement means the Agreement between the Government of Canada and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China set out in Schedule 1, as amended by the Protocol set out in Schedule 2.

• 3Agreement approved

  The Agreement is approved and has the force of law in Canada during the period that the Agreement, 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 Agreement and the provisions of any other law, the provisions of this Act and the Agreement prevail to the extent of the inconsistency.

• 4(2)Inconsistent laws — exception

  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.

• 4.1Interpretation

  For the purposes of applying the provisions of the Income Tax Act, the Income Tax Conventions Interpretation Act, the Income Tax Application Rules and the Income Tax Regulations in respect of the Agreement, references to a “country” or a “state” are, with such modifications as the circumstances require, to be read as including the Hong Kong Special Administrative Region of the People’s Republic of China.

• 5Regulations

  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.

• *6Notification

  The Minister of Finance must 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. [Note: Agreement and Protocol in force October 29, 2013, see Canada Gazette Part I, Volume 147, page 2725.]