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| 1980-81-82-8
3, c. 44
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9. (1) Schedule III to An Act to implement
conventions between Canada and Spain,
Canada and the Republic of Austria, Canada
and Italy, Canada and the Republic of Korea,
Canada and the Socialist Republic of
Romania and Canada and the Republic of
Indonesia and agreements between Canada
and Malaysia, Canada and Jamaica and
Canada and Barbados and a convention
between Canada and the United Kingdom of
Great Britain and Northern Ireland for the
avoidance of double taxation with respect to
income tax is replaced by the Schedule III
set out in Schedule 7 to this Act.
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(2) For greater certainty, the Convention
set out in Schedule III to the Act, as enacted
by chapter 44 of the Statutes of Canada,
1980-81-82-83, and the 1989 Protocol
modifying that Convention, both of which
are referred to in Article 28 of the
Convention set out in Schedule 7 to this Act,
cease to apply in accordance with that
Article.
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| 1998, c. 33
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10. (1) Paragraph 3 of Article 12 of the
Agreement set out in Schedule 1 to the
English version of the Income Tax
Conventions Implementation Act, 1998 is
replaced by the following:
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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
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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(2) Subsection (1) applies
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(a) in respect of tax withheld at the source
on amounts paid or credited to
non-residents after December 31, 1998;
and
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(b) in respect of other taxes for taxation
years beginning after December 31, 1998.
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| 2000, c. 11
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11. (1) Paragraph 1 of Article 23 of the
Convention set out in Part 1 of Schedule 5
to the English version of the Income Tax
Conventions Implementation Act, 1999 is
replaced by the following:
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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
individuals who are not residents of one or
both of the Contracting States.
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(2) Subsection (1) applies
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(i) in respect of tax withheld at the
source on amounts paid or credited to
non-residents, after December 31,
2001, and
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(ii) in respect of other Canadian taxes,
for taxation years beginning after
December 31, 2001; and
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(i) in respect of tax withheld at source,
the fact giving rise to them appearing
after December 31, 2001, and
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(ii) in respect of other taxes, to income
derived during any taxable period
beginning after December 31, 2001.
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| 2001, c. 30
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12. The signature block of the
Convention set out in Schedule 5 to the
English version of the Income Tax
Conventions Implementation Act, 2001 is
amended by replacing the words ``DONE in
duplicate at this'' with the words ``DONE in
duplicate at Dakar this''.
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