Income Tax Conventions Implementation Act, 2001

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Sections62

• 1Short title

  This Act may be cited as the Income Tax Conventions Implementation Act, 2001.

• 2Citation of Part 1

  This Part may be cited as the Canada — Slovenia Income Tax Convention Act, 2001.

• 3Definition of Convention

  In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Slovenia 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 60 days after its entry into force or termination. [Note: Convention in force August 12, 2002, see Canada Gazette Part I, Volume 136, page 2474.]

• 8Citation of Part 2

  This Part may be cited as the Canada — Ecuador Income Tax Convention Act, 2001.

• 9Definition of Convention

  In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Ecuador 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. [Note: Convention and Protocol in force December 20, 2001, see Canada Gazette Part I, Volume 136, page 361.]

• 14Citation of Part 3

  This Part may be cited as the Canada — Venezuela Income Tax Convention Act, 2001.

• 15Definition of Convention

  In this Part, Convention means the Convention between the Government of Canada and the Government of the Bolivarian Republic of Venezuela 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, by its terms, it 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 of the Convention and the provisions of any other law, the provisions of this Part and of 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 in force May 5, 2004, see Canada Gazette Part I, volume 138, page 1879.]

• 20Citation of Part 4

  This Part may be cited as the Canada — Peru Income Tax Convention Act, 2001.

• 21Definition of Convention

  In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Peru 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 February 17, 2003, see Canada Gazette Part I, Volume 137, page 1011.]

• 26Citation of Part 5

  This Part may be cited as the Canada — Senegal Income Tax Convention Act, 2001.

• 27Definition of Convention

  In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Senegal set out in Schedule 5.

• 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. [Note: Convention in force October 7, 2003, see Canada Gazette Part I, Volume 137, page 3556.]

• 32Citation of Part 6

  This Part may be cited as the Canada — Czech Republic Income Tax Convention Act, 2001.

• 33Definition of Convention

  In this Part, Convention means the Convention between the Government of Canada and the Government of the Czech Republic set out in Schedule 6.

• 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 in force May 28, 2002, see Canada Gazette Part I, Volume 136, page 2290.]

• 38Citation of Part 7

  This Part may be cited as the Canada — Slovak Republic Income Tax Agreement Act, 2001.

• 39Definition of Agreement

  In this Part, Agreement means the Agreement between the Government of Canada and the Government of the Slovak Republic set out in Schedule 7.

• 40Agreement 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.

• 41Inconsistent laws — general rule
• 41(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.

• 41(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.

• 42Regulations

  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.

• *43Publication 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 in force December 20, 2001, see Canada Gazette Part I, Volume 136, page 362.]

• 44 and 45

  [Amendments]

• 46
• 46(1)

  [Amendment]

• 46*(2)

  Subsection (1) comes into force on the day following the day on which the Agreement set out in Part 1 of Schedule 8 enters into force. [Note: Agreement in force March 28, 2002, see Canada Gazette Part I, Volume 136, page 1477.]

• *47Agreement approved

  The Agreement set out in Part 1 of Schedule 8, as amended by the Protocol set out in Part 2 of that Schedule, is approved and has the force of law in Canada during the period that, by its terms, it is in force. [Note: Agreement and Protocol in force March 28, 2002, see Canada Gazette Part I, Volume 136, page 1477.]