Income Tax Conventions Implementation Act, 1998
An Act to implement an agreement between Canada and the Socialist Republic of Vietnam, an agreement between Canada and the Republic of Croatia and a convention between Canada and the Republic of Chile, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
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No published amendment links yet for this Act.
Sections29
- 1Short title
This Act may be cited as the Income Tax Conventions Implementation Act, 1998.
- 2Citation of Part 1
This Part may be cited as the Canada–Vietnam Income Tax Agreement Act, 1998.
- 3Definition of Agreement
In this Part, Agreement means the Agreement between the Government of Canada and the Government of the Socialist Republic of Vietnam set out in Schedule 1, 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. [Note: Agreement in force December 16, 1998, see Canada Gazette Part I, Volume 133, page 388.]
- 8Citation of Part 2
This Part may be cited as the Canada–Croatia Income Tax Agreement Act, 1998.
- 9Definition of Agreement
In this Part, Agreement means the Agreement between the Government of Canada and the Government of the Republic of Croatia set out in Schedule 2, as amended by the Protocol set out in that Schedule.
- 10Agreement 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.
- 11Inconsistent laws – general rule
- 11(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.
- 11(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.
- 12Regulations
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.
- *13Publication 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. [Note: Agreement in force November 23, 1999, see Canada Gazette Part I, Volume 134, page 26.]
- 14Citation of Part 3
This Part may be cited as the Canada–Chile Income Tax Convention Act, 1998.
- 15Definition of Convention
In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Chile 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 October 28, 1999, see Canada Gazette Part I, Volume 134, page 26.]
- 10 #25
- (2)
Subsection (1) applies
- (a)
in respect of tax withheld at the source on amounts paid or credited to non-residents after December 31, 1998; and
- (b)
in respect of other taxes for taxation years beginning after December 31, 1998.