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| 1980-81-82-8
3, c. 156
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44. Section 3 of the Canada-Germany Tax
Agreement Act, 1982 is amended by adding
the following after subsection (2):
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| Inconsistent
laws -
exception
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(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.
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45. Section 4 of the Act is replaced by the
following:
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| Publication of
notice
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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.
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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.
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(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.
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| Agreement
approved
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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.
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