Income Tax Conventions Implementation Act, 1997

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Sections43

• 1Short title

  This Act may be cited as the Income Tax Conventions Implementation Act, 1997.

• 2Citation of Part 1

  This Part may be cited as the Canada — Sweden Income Tax Convention Act, 1997.

• 3Definition of Convention

  In this Part, Convention means the Convention between the Government of Canada and the Government of Sweden set out in Schedule 1.

• 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. [Note: Convention in force December 23, 1997, see Canada Gazette Part I, Volume 132, page 157.]

• 8Citation of Part 2

  This Part may be cited as the Canada — Lithuania Income Tax Convention Act, 1997.

• 9Definition of Convention

  In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Lithuania set out in Schedule 2.

• 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. [Note: Convention in force December 12, 1997, see Canada Gazette Part I, Volume 132, page 157.]

• 14Citation of Part 3

  This Part may be cited as the Canada — Kazakhstan Income Tax Convention Act, 1997.

• 15Definition of Convention

  In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Kazakhstan set out in Schedule 3, as amended by the Protocol set out in that Schedule.

• 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. [Note: Convention in force March 30, 1998, see Canada Gazette Part I, Volume 132, page 1059.]

• 20Citation of Part 4

  This Part may be cited as the Canada — Iceland Income Tax Convention Act, 1997.

• 21Definition of Convention

  In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Iceland set out in Schedule 4.

• 22Convention 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.

• 23Inconsistent laws — general rule
• 23(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.

• 23(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.

• 24Regulations

  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.

• *25Publication 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. [Note: Convention in force January 30, 1998, see Canada Gazette Part I, Volume 132, page 157.]

• 26Citation of Part 5

  This Part may be cited as the Canada — Denmark Income Tax Convention Act, 1997.

• 27Definition of Convention

  In this Part, Convention means the Convention between the Government of Canada and the Government of the Kingdom of Denmark set out in Schedule 5, as amended by the Protocol set out in that Schedule.

• 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. [Note: Convention in force March 2, 1998, see Canada Gazette Part I, Volume 132, page 783.]

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