PART 8

CANADA-GERMANY INCOME TAX AGREEMENT

1980-81-82-8 3, c. 156

Canada-Germany Tax Agreement Act, 1982

44. Section 3 of the Canada-Germany Tax Agreement Act, 1982 is amended by adding the following after subsection (2):

Inconsistent laws - exception

(2.1) Despite subsection (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.

45. Section 4 of the Act is replaced by the following:

Publication of notice

4. 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.

46. (1) The Agreement and Protocol set out in Schedules I and II to the Act are replaced by the Agreement and the Protocol set out respectively in Parts 1 and 2 of Schedule 8.

(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.

Agreement approved

47. 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.