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The main purpose of this enactment is to implement tax
treaties - tax conventions or agreements and protocols thereto - that
have been concluded with Kuwait, Mongolia, the United Arab
Emirates, Moldova, Norway, Belgium and Italy. This enactment also
amends the enacted text of three tax treaties.
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Parts 1 to 4 of this enactment implement tax treaties with Kuwait,
Mongolia, the United Arab Emirates and Moldova. This is the first time
that Canada has concluded a tax treaty with any of these States.
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Parts 5 to 7 of this enactment implement the most recent tax treaties
with Norway, Belgium and Italy.
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Parts 8 to 10 of this enactment correct errors in the English version
of tax treaties with Vietnam, Portugal and Senegal, which are already
enacted.
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Clause 7: Section 9 reads as follows:
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9. Notice of the day the Convention comes into force and of the day
the Convention ceases to be effective shall be given by proclamation of
the Governor in Council published in the Canada Gazette.
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Clause 10: (1) Paragraph 3 of Article 12 of the
Agreement reads as follows:
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3. The term ``royalties'' as used in this Article means payments of
any kind received as a consideration for the use of, or the right to use,
any copyright of literary, artistic or scientific work (including payments
of any kind in respect of motion picture films and works on film, tape
or other means of reproduction for radio or television broadcasting),
any patent, trade mark, design or model, plan, secret formula or process
or other intangible property, or for the use of, or the right to use,
industrial, commercial or scientific equipment, or for information
concerning industrial, commercial or scientific experience.
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Clause 11: (1) Paragraph 1 of Article 23 of the
Convention reads as follows:
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1. Nationals of a Contracting State shall not be subjected in the other
Contracting State to any taxation or any requirement connected
therewith which is other or more burdensome than the taxation and
connected requirements to which nationals of that other State in the
same circumstances, in particular with respect to residence, are or may
be subjected. This provision shall, notwithstanding the provisions of
Article 1, also apply to persons who are not residents of one or both of
the Contracting States.
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