Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act
An Act to implement the Canada–United States Enhanced Tax Information Exchange Agreement
Bills that amended this Act0
No published amendment links yet for this Act.
Sections11
- 1Short title
This Act may be cited as the Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act.
- 2Definition of Agreement
In this Act, Agreement means the Agreement between the Government of Canada and the Government of the United States of America set out in the schedule, as amended from time to time.
- 3Agreement 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.
- 4Inconsistent laws — general rule
- 4(1)
Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Agreement and the provisions of any other law (other than Part XVIII of the Income Tax Act), the provisions of this Act and the Agreement prevail to the extent of the inconsistency.
- 4(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.
- 5Regulations
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.
- *6Entry into force of Agreement
- *6(1)
The Minister of Finance must cause a notice of the day on which the Agreement enters into force to be published in the Canada Gazette within 60 days after that day.
- *6(2)Amending instrument
The Minister of Finance must cause a notice of the day on which any instrument amending the Agreement enters into force to be published, together with a copy of the instrument, in the Canada Gazette within 60 days after that day.
- *6(3)Termination
The Minister of Finance must cause a notice of the day on which the Agreement is terminated to be published in the Canada Gazette within 60 days after that day. [Note: Agreement in force June 27, 2014, see Canada Gazette Part I, Volume 148, page 2234.]