Income Tax Conventions Implementation Act, 1995

An Act to implement a convention between Canada and the Republic of Latvia, a convention between Canada and the Republic of Estonia, a convention between Canada and the Republic of Trinidad and Tobago and a protocol between Canada and the Republic of Hungary, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

Canada (Federal)· I-3.5· 26 sections· current to 2003-01-01In force

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1Short title
This Act may be cited as the Income Tax Conventions Implementation Act, 1995.
2Citation of Part I
This Part may be cited as the Canada-Latvia Income Tax Convention Act, 1995.
3Definition of “Convention”
In this Part, “Convention” means the Convention between the Government of Canada and the Government of the Republic of Latvia set out in Schedule I.
4Convention 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.
5Inconsistent laws — general rule
5(1)
Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Convention and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency.
5(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.
6Regulations
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.
7Publication of notice
The Minister of Finance shall 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 sixty days after its entry into force or termination.
8Citation of Part II
This Part may be cited as the Canada-Estonia Income Tax Convention Act, 1995.
9Definition of “Convention”
In this Part, “Convention” means the Convention between the Government of Canada and the Government of the Republic of Estonia set out in Schedule II.
10Convention 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.
11Inconsistent laws — general rule
11(1)
Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Convention and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency.
11(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.
12Regulations
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.
13Publication of notice
The Minister of Finance shall 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 sixty days after its entry into force or termination.
14Citation of Part III
This Part may be cited as the Canada-Trinidad and Tobago Income Tax Convention Act, 1995.
15Definition of “Convention”
In this Part, “Convention” means the Convention between the Government of Canada and the Government of the Republic of Trinidad and Tobago set out in Schedule III.
16Convention 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.
17Inconsistent laws — general rule
17(1)
Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Convention and the provisions of any other law, the provisions of this Part and the Convention prevail to the extent of the inconsistency.
17(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.
18Regulations
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.
19Publication of notice
The Minister of Finance shall 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 sixty days after its entry into force or termination.
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