Income Tax Conventions Implementation Act, 1999

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Sections77

• 1Short title

  This Act may be cited as the Income Tax Conventions Implementation Act, 1999.

• 2Citation of Part 1

  This Part may be cited as the Canada — Kyrgyzstan Income Tax Agreement Act, 1999.

• 3Definition of Agreement

  In this Part, Agreement means the Agreement between the Government of Canada and the Government of the Kyrgyz Republic set out in Part 1 of Schedule 1, as amended by the protocol set out in Part 2 of 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 60 days after its entry into force or termination. [Note: Agreement and Protocol in force December 4, 2000, see Canada Gazette Part I, Volume 135, page 222.]

• 8Citation of Part 2

  This Part may be cited as the Canada — Lebanon Income Tax Convention Act, 1999.

• 9Definition of Convention

  In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Lebanon set out in Part 1 of Schedule 2, as amended by the protocol set out in Part 2 of that Schedule.

• 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 60 days after its entry into force or termination.

• 14Citation of Part 3

  This Part may be cited as the Canada — Algeria Income Tax Convention Act, 1999.

• 15Definition of Convention

  In this Part, Convention means the Convention between the Government of Canada and the Government of the People’s Democratic Republic of Algeria set out in Part 1 of Schedule 3, as amended by the protocol set out in Part 2 of 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 60 days after its entry into force or termination. [Note: Convention and Protocol in force December 26, 2000, see Canada Gazette Part I, Volume 135, page 222.]

• 20Citation of Part 4

  This Part may be cited as the Canada — Bulgaria Income Tax Convention Act, 1999.

• 21Definition of Convention

  In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Bulgaria set out in Part 1 of Schedule 4, as amended by the protocol set out in Part 2 of that Schedule.

• 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 60 days after its entry into force or termination. [Note: Convention and Protocol in force October 25, 2001, see Canada Gazette Part I, Volume 136, page 760.]

• 26Citation of Part 5

  This Part may be cited as the Canada — Portugal Income Tax Convention Act, 1999.

• 27Definition of Convention

  In this Part, Convention means the Convention between the Government of Canada and the Government of the Portuguese Republic set out in Part 1 of Schedule 5, as amended by the protocol set out in Part 2 of 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 60 days after its entry into force or termination.

• 32Citation of Part 6

  This Part may be cited as the Canada — Uzbekistan Income Tax Convention Act, 1999.

• 33Definition of Convention

  In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Uzbekistan set out in Part 1 of Schedule 6, as amended by the protocol set out in Part 2 of that Schedule.

• 34Convention 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.

• 35Inconsistent laws — general rule
• 35(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.

• 35(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.

• 36Regulations

  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.

• *37Publication 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 60 days after its entry into force or termination. [Note: Convention and Protocol in force September 14, 2000, see Canada Gazette Part I, Volume 135, page 38.]

• 38Citation of Part 7

  This Part may be cited as the Canada — Jordan Income Tax Convention Act, 1999.

• 39Definition of Convention

  In this Part, Convention means the Convention between the Government of Canada and the Government of the Hashemite Kingdom of Jordan set out in Part 1 of Schedule 7, as amended by the protocol set out in Part 2 of that Schedule.

• 40Convention 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.

• 41Inconsistent laws — general rule
• 41(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.

• 41(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.

• 42Regulations

  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.

• *43Publication 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 60 days after its entry into force or termination. [Note: Convention and Protocol in force December 24, 2000, see Canada Gazette Part I, Volume 135, page 222.]

• 44

  [Amendment]

• 45

  [Amendment]

• 46Protocol approved

  The protocol set out in Schedule 8 is approved and has the force of law in Canada during the period that the protocol, by its terms, is in force.

• *47Publication of notice

  The Minister of Finance shall cause a notice of the day on which the protocol set out in Schedule 8 enters into force to be published in the Canada Gazette within 60 days after its entry into force. [Note: Protocol in force December 14, 2000, see Canada Gazette Part I, Volume 134, page 3803.]

• 48Citation of Part 9

  This Part may be cited as the Canada — Luxembourg Income Tax Convention Act, 1999.

• 49Definition of Convention

  In this part, Convention means the Convention between the Government of Canada and the Government of the Grand Duchy of Luxembourg set out in Part 1 of Schedule 9, as amended by the Protocol and the Agreement set out, respectively, in Parts 2 and 3 of that Schedule.

• 50Convention 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.

• 51Inconsistent laws — general rule
• 51(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.

• 51(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.

• 52Regulations

  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.

• *53Publication 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 60 days after its entry into force or termination. [Note: Convention in force October 17, 2000, see Canada Gazette Part I, Volume 134, page 3718.]

• 11 #69
• (2)

  Subsection (1) applies

• (a)

  in Canada,

• (i)

  in respect of tax withheld at the source on amounts paid or credited to non-residents, after December 31, 2001, and

• (ii)

  in respect of other Canadian taxes, for taxation years beginning after December 31, 2001; and

• (b)

  in Portugal,

• (i) #75

  in respect of tax withheld at source, the fact giving rise to them appearing after December 31, 2001, and

• (ii) #76

  in respect of other taxes, to income derived during any taxable period beginning after December 31, 2001.