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An Act to implement a convention between
Canada and Sweden, a convention
between Canada and the Republic of
Lithuania, a convention between Canada
and the Republic of Kazakhstan, a
convention between Canada and the
Republic of Iceland and a convention
between Canada and the Kingdom of
Denmark for the avoidance of double
taxation and the prevention of fiscal
evasion with respect to taxes on income
and to amend the Canada-Netherlands
Income Tax Convention Act, 1986 and
the Canada-United States Tax
Convention Act, 1984
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[Assented to 10th December, 1997]
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Her Majesty, by and with the advice and
consent of the Senate and House of Commons
of Canada, enacts as follows:
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| Short title
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1. This Act may be cited as the Income Tax
Conventions Implementation Act, 1997.
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| Citation of
Part 1
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2. This Part may be cited as the
Canada - Sweden Income Tax Convention
Act, 1997.
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| Definition of
``Convention'
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3. In this Part, ``Convention'' means the
Convention between the Government of
Canada and the Government of Sweden set out
in Schedule 1.
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| Convention
approved
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4. The Convention is approved and has the
force of law in Canada during the period that
the Convention, by its terms, is in force.
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| Inconsistent
laws -
general rule
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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.
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| Inconsistent
laws -
exception
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(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.
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| Regulations
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6. 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.
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| Publication of
notice
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7. 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.
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| Citation of
Part 2
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8. This Part may be cited as the
Canada - Lithuania Income Tax Convention
Act, 1997.
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| Definition of
``Convention'
'
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9. In this Part, ``Convention'' means the
Convention between the Government of
Canada and the Government of the Republic
of Lithuania set out in Schedule 2.
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| Convention
approved
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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.
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| Inconsistent
laws -
general rule
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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.
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| Inconsistent
laws -
exception
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(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.
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| Regulations
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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.
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| Publication of
notice
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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.
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| Citation of
Part 3
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14. This Part may be cited as the
Canada - Kazakhstan Income Tax
Convention Act, 1997.
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| Definition of
``Convention'
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15. In this Part, ``Convention'' means the
Convention between the Government of
Canada and the Government of the Republic
of Kazakhstan set out in Schedule 3, as
amended by the Protocol set out in that
Schedule.
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| Convention
approved
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16. The Convention is approved and has the
force of law in Canada during the period that
the Convention, by its terms, is in force.
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| Inconsistent
laws -
general rule
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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.
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| Inconsistent
laws -
exception
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(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.
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| Regulations
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18. 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.
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| Publication of
notice
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19. 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.
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| Citation of
Part 4
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20. This Part may be cited as the
Canada - Iceland Income Tax Convention
Act, 1997.
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| Definition of
``Convention'
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21. In this Part, ``Convention'' means the
Convention between the Government of
Canada and the Government of the Republic
of Iceland set out in Schedule 4.
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| Convention
approved
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22. The Convention is approved and has the
force of law in Canada during the period that
the Convention, by its terms, is in force.
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| Inconsistent
laws -
general rule
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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.
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| Inconsistent
laws -
exception
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(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.
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| Regulations
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24. 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.
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| Publication of
notice
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25. 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.
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| Citation of
Part 5
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26. This Part may be cited as the
Canada - Denmark Income Tax Convention
Act, 1997.
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| Definition of
``Convention'
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27. In this Part, ``Convention'' means the
Convention between the Government of
Canada and the Government of the Kingdom
of Denmark set out in Schedule 5, as amended
by the Protocol set out in that Schedule.
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| Convention
approved
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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.
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| Inconsistent
laws -
general rule
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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.
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| Inconsistent
laws -
exception
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(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.
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| Regulations
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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.
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| Publication of
notice
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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.
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| 1986, c. 48,
Part I
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| 1994, c. 17, s.
25
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32. Section 2 of the Canada-Netherlands
Income Tax Convention Act, 1986 is
replaced by the following:
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| Definition of
``Convention'
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2. In this Part, ``Convention'' means the
Convention between the Government of
Canada and the Government of the Kingdom
of the Netherlands set out in Schedule I, as
amended by the Protocols set out in Schedules
II, II.1 and II.2 .
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| 1986, c. 48
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33. An Act to implement conventions
between Canada and the Kingdom of the
Netherlands and Canada and Japan and
agreements between Canada and the
People's Republic of China and Canada and
the Republic of Malta for the avoidance of
double taxation with respect to income tax is
amended by adding, after Schedule II.1,
Schedule II.2 as set out in Schedule 6 to this
Act.
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| 1984, c. 20
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| 1995, c. 34, s.
1
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34. Section 2 of the Canada-United States
Tax Convention Act, 1984 is replaced by the
following:
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| Definition of
``Convention'
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2. In this Act, ``Convention'' means the
Convention between the Government of
Canada and the Government of the United
States set out in Schedule I, as amended by the
Protocols set out in Schedules II, III, IV and V .
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35. The Act is amended by adding, after
Schedule IV, Schedule V as set out in
Schedule 7 to this Act.
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