Income Tax Conventions Implementation Act, 1996
An Act to implement an agreement between Canada and the Russian Federation, a convention between Canada and the Republic of South Africa, an agreement between Canada and the United Republic of Tanzania, an agreement between Canada and the Republic of India and a convention between Canada and Ukraine, 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.
Sections41
- 1Short title
This Act may be cited as the Income Tax Conventions Implementation Act, 1996.
- 2Citation of Part I
This Part may be cited as the Canada — Russia Income Tax Agreement Act, 1996.
- 3Definition of “Agreement”
In this Part, Agreement means the Agreement between the Government of Canada and the Government of the Russian Federation set out in Schedule I, as amended by the Protocol set out in that Schedule.
- 4Agreement 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.
- 5Inconsistent laws — general rule
- 5(1)
Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Agreement and the provisions of any other law, the provisions of this Part and the Agreement prevail to the extent of the inconsistency.
- 5(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.
- 6Regulations
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.
- 7Publication 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 sixty days after its entry into force or termination.
- 8Citation of Part II
This Part may be cited as the Canada — South Africa Income Tax Convention Act, 1996.
- 9Definition of “Convention”
In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of South Africa 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 — Tanzania Income Tax Agreement Act, 1996.
- 15Definition of “Agreement”
In this Part, Agreement means the Agreement between the Government of Canada and the Government of the United Republic of Tanzania set out in Schedule III.
- 16Agreement 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.
- 17Inconsistent laws — general rule
- 17(1)
Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Agreement and the provisions of any other law, the provisions of this Part and the Agreement prevail to the extent of the inconsistency.
- 17(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.
- 18Regulations
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.
- 19Publication 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 sixty days after its entry into force or termination.
- 20Citation of Part IV
This Part may be cited as the Canada — India Income Tax Agreement Act, 1996.
- 21Definition of “Agreement”
In this Part, Agreement means the Agreement between the Government of Canada and the Government of the Republic of India set out in Schedule IV, as amended by the Protocol set out in that Schedule.
- 22Agreement 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.
- 23Inconsistent laws — general rule
- 23(1)
Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Agreement and the provisions of any other law, the provisions of this Part and the Agreement prevail to the extent of the inconsistency.
- 23(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.
- 24Regulations
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.
- 25Publication 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 sixty days after its entry into force or termination.
- 26Citation of Part V
This Part may be cited as the Canada — Ukraine Income Tax Convention Act, 1996.
- 27Definition of “Convention”
In this Part, Convention means the Convention between the Government of Canada and the Government of Ukraine set out in Schedule V.
- 28Convention 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.
- 29Inconsistent laws — general rule
- 29(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.
- 29(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.
- 30Regulations
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.
- 31Publication 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.