Canada–Namibia Tax Convention Act, 2013

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Sections8

• 1Short title

  This Act may be cited as the Canada–Namibia Tax Convention Act, 2013.

• 2Definition of Convention

  In this Act, Convention means the Convention between Canada and the Republic of Namibia 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.

• 6Notification

  The Minister of Finance must 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 60 days after its entry into force or termination.