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An Act to implement agreements,
conventions and protocols concluded
between Canada and Slovenia, Ecuador,
Venezuela, Peru, Senegal, the Czech
Republic, the Slovak Republic and
Germany for the avoidance of double
taxation and the prevention of fiscal
evasion with respect to taxes on income
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[Assented to 18th December, 2001]
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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, 2001.
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| Citation of
Part 1
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2. This Part may be cited as the
Canada-Slovenia Income Tax Convention
Act, 2001.
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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 the Republic
of Slovenia 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 60 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-Ecuador Income Tax Convention
Act, 2001.
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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 Ecuador set out in Part 1 of Schedule 2, as
amended by the protocol set out in Part 2 of
that Schedule.
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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 60 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-Venezuela Income Tax Convention
Act, 2001.
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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 Bolivarian
Republic of Venezuela set out in Part 1 of
Schedule 3, as amended by the Protocol set out
in Part 2 of 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,
by its terms, it 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 of the Convention
and the provisions of any other law, the
provisions of this Part and of 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 60 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-Peru Income Tax Convention Act,
2001.
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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 Peru set out in Part 1 of Schedule 4, as
amended by the protocol set out in Part 2 of
that Schedule.
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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 60 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-Senegal Income Tax Convention Act,
2001.
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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 Republic
of Senegal set out in Schedule 5.
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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 60 days after its entry
into force or termination.
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| Citation of
Part 6
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32. This Part may be cited as the
Canada-Czech Republic Income Tax
Convention Act, 2001.
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| Definition of
``Convention'
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33. In this Part, ``Convention'' means the
Convention between the Government of
Canada and the Government of the Czech
Republic set out in Schedule 6.
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| Convention
approved
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34. 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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35. (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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36. 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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37. 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 60 days after its entry
into force or termination.
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| Citation of
Part 7
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38. This Part may be cited as the
Canada-Slovak Republic Income Tax
Agreement Act, 2001.
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| Definition of
``Agreement''
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39. In this Part, ``Agreement'' means the
Agreement between the Government of
Canada and the Government of the Slovak
Republic set out in Schedule 7.
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| Agreement
approved
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40. The Agreement is approved and has the
force of law in Canada during the period that
the Agreement, by its terms, is in force.
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| Inconsistent
laws -
general rule
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41. (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.
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| Inconsistent
laws -
exception
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(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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| Regulations
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42. 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.
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| Publication of
notice
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43. 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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