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Bill C-10

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46 ELIZABETH II

CHAPTER 38

An Act to implement a convention between Canada and Sweden, a convention between Canada and the Republic of Lithuania, a convention between Canada and the Republic of Kazakhstan, a convention between Canada and the Republic of Iceland and a convention between Canada and the Kingdom of Denmark for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and to amend the Canada-Netherlands Income Tax Convention Act, 1986 and the Canada-United States Tax Convention Act, 1984

[Assented to 10th December, 1997]

      Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

SHORT TITLE

Short title

1. This Act may be cited as the Income Tax Conventions Implementation Act, 1997.

PART 1

CANADA - SWEDEN INCOME TAX CONVENTION

Citation of Part 1

2. This Part may be cited as the Canada - Sweden Income Tax Convention Act, 1997.

Definition of ``Convention' '

3. In this Part, ``Convention'' means the Convention between the Government of Canada and the Government of Sweden set out in Schedule 1.

Convention approved

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.

Inconsistent laws - general rule

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.

Inconsistent laws - exception

(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.

Regulations

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.

Publication of notice

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 sixty days after its entry into force or termination.

PART 2

CANADA - LITHUANIA INCOME TAX CONVENTION

Citation of Part 2

8. This Part may be cited as the Canada - Lithuania Income Tax Convention Act, 1997.

Definition of ``Convention' '

9. In this Part, ``Convention'' means the Convention between the Government of Canada and the Government of the Republic of Lithuania set out in Schedule 2.

Convention approved

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.

Inconsistent laws - general rule

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.

Inconsistent laws - exception

(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.

Regulations

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.

Publication of notice

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 sixty days after its entry into force or termination.

PART 3

CANADA - KAZAKHSTAN INCOME TAX CONVENTION

Citation of Part 3

14. This Part may be cited as the Canada - Kazakhstan Income Tax Convention Act, 1997.

Definition of ``Convention' '

15. In this Part, ``Convention'' means the Convention between the Government of Canada and the Government of the Republic of Kazakhstan set out in Schedule 3, as amended by the Protocol set out in that Schedule.

Convention approved

16. The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.

Inconsistent laws - general rule

17. (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.

Inconsistent laws - exception

(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.

Regulations

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.

Publication of notice

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 sixty days after its entry into force or termination.

PART 4

CANADA - ICELAND INCOME TAX CONVENTION

Citation of Part 4

20. This Part may be cited as the Canada - Iceland Income Tax Convention Act, 1997.

Definition of ``Convention' '

21. In this Part, ``Convention'' means the Convention between the Government of Canada and the Government of the Republic of Iceland set out in Schedule 4.

Convention approved

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.

Inconsistent laws - general rule

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.

Inconsistent laws - exception

(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.

Regulations

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.

Publication of notice

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 sixty days after its entry into force or termination.

PART 5

CANADA - DENMARK INCOME TAX CONVENTION

Citation of Part 5

26. This Part may be cited as the Canada - Denmark Income Tax Convention Act, 1997.

Definition of ``Convention' '

27. In this Part, ``Convention'' means the Convention between the Government of Canada and the Government of the Kingdom of Denmark set out in Schedule 5, as amended by the Protocol set out in that Schedule.

Convention approved

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.

Inconsistent laws - general rule

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.

Inconsistent laws - exception

(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.

Regulations

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.

Publication of notice

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 sixty days after its entry into force or termination.

PART 6

CANADA - NETHERLANDS INCOME TAX CONVENTION

1986, c. 48, Part I

Canada-Netherlands Income Tax Convention Act, 1986

1994, c. 17, s. 25

32. Section 2 of the Canada-Netherlands Income Tax Convention Act, 1986 is replaced by the following:

Definition of ``Convention' '

2. In this Part, ``Convention'' means the Convention between the Government of Canada and the Government of the Kingdom of the Netherlands set out in Schedule I, as amended by the Protocols set out in Schedules II, II.1 and II.2 .

1986, c. 48

An Act to implement conventions between Canada and the Kingdom of the Netherlands and Canada and Japan and agreements between Canada and the People's Republic of China and Canada and the Republic of Malta for the avoidance of double taxation with respect to income tax

33. An Act to implement conventions between Canada and the Kingdom of the Netherlands and Canada and Japan and agreements between Canada and the People's Republic of China and Canada and the Republic of Malta for the avoidance of double taxation with respect to income tax is amended by adding, after Schedule II.1, Schedule II.2 as set out in Schedule 6 to this Act.

PART 7

CANADA - UNITED STATES TAX CONVENTION

1984, c. 20

Canada-United States Tax Convention Act, 1984

1995, c. 34, s. 1

34. Section 2 of the Canada-United States Tax Convention Act, 1984 is replaced by the following:

Definition of ``Convention' '

2. In this Act, ``Convention'' means the Convention between the Government of Canada and the Government of the United States set out in Schedule I, as amended by the Protocols set out in Schedules II, III, IV and V .

35. The Act is amended by adding, after Schedule IV, Schedule V as set out in Schedule 7 to this Act.