BILL C-37 - First Reading

	2nd Session, 35th Parliament, 45 Elizabeth II, 1996-97
	The House of Commons of Canada
	BILL C-37
	An Act to implement an agreement between Canada and the Russian Federation, a convention between Canada and the Republic of South Africa, an agreement between Canada and the United Republic of Tanzania, an agreement between Canada and the Republic of India and a convention between Canada and Ukraine, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
	Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
	SHORT TITLE
Short title	1. This Act may be cited as the Income Tax Conventions Implementation Act, 1996.
	PART I
	CANADA-RUSSIA INCOME TAX AGREEMENT
Citation of Part I	2. This Part may be cited as the Canada-Russia Income Tax Agreement Act, 1996.
Definition of ``Agreement''	3. In this Part, ``Agreement'' means the Agreement between the Government of Canada and the Government of the Russian Federation set out in Schedule I, as amended by the Protocol set out in that Schedule.
Agreement approved	4. The Agreement is approved and has the force of law in Canada during the period that the Agreement, by its terms, is in force.
Inconsistent 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.
Inconsistent laws - exception	(2) 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.
Regulations	6. 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.
Publication of notice	7. 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.
	PART II
	CANADA-SOUTH AFRICA INCOME TAX CONVENTION
Citation of Part II	8. This Part may be cited as the Canada-South Africa Income Tax Convention Act, 1996.
Definition of ``Convention' '	9. In this Part, ``Convention'' means the Convention between the Government of Canada and the Government of the Republic of South Africa set out in Schedule II.
Convention approved	10. The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Inconsistent 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.
Inconsistent laws - exception	(2) 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.
Regulations	12. 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.
Publication of notice	13. 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.
	PART III
	CANADA-TANZANIA INCOME TAX AGREEMENT
Citation of Part III	14. This Part may be cited as the Canada-Tanzania Income Tax Agreement Act, 1996.
Definition of ``Agreement''	15. In this Part, ``Agreement'' means the Agreement between the Government of Canada and the Government of the United Republic of Tanzania set out in Schedule III.
Agreement approved	16. The Agreement is approved and has the force of law in Canada during the period that the Agreement, by its terms, is in force.
Inconsistent laws - general rule	17. (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.
Inconsistent laws - exception	(2) 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.
Regulations	18. 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.
Publication of notice	19. 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.
	PART IV
	CANADA-INDIA INCOME TAX AGREEMENT
Citation of Part IV	20. This Part may be cited as the Canada-India Income Tax Agreement Act, 1996.
Definition of ``Agreement''	21. In this Part, ``Agreement'' means the Agreement between the Government of Canada and the Government of the Republic of India set out in Schedule IV, as amended by the Protocol set out in that Schedule.
Agreement approved	22. The Agreement is approved and has the force of law in Canada during the period that the Agreement, by its terms, is in force.
Inconsistent laws - general rule	23. (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.
Inconsistent laws - exception	(2) 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.
Regulations	24. 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.
Publication of notice	25. 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.
	PART V
	CANADA - UKRAINE INCOME TAX CONVENTION
Citation of Part V	26. This Part may be cited as the Canada - Ukraine Income Tax Convention Act, 1996.
Definition of ``Convention' '	27. In this Part, ``Convention'' means the Convention between the Government of Canada and the Government of Ukraine set out in Schedule V.
Convention approved	28. The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Inconsistent 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.
Inconsistent laws - exception	(2) 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.
Regulations	30. 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.
Publication of notice	31. 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.