Bill S-3
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PART 8 |
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CANADA-JAPAN INCOME TAX CONVENTION |
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| 1986, c. 48,
Part II
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Canada-Japan Income Tax Convention Act, 1986 |
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44. Section 8 of the Canada-Japan Income
Tax Convention Act, 1986 is replaced by the
following:
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| Definition of
``Convention'
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8. In this Part, ``Convention'' means the
Convention between the Government of
Canada and the Government of Japan set out
in Schedule III, as amended by the protocols
set out in Schedules IV and IV.1.
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| 1986, c. 48
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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 |
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45. 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 IV,
Schedule IV.1 as set out in Schedule 8 to this
Act.
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| Protocol
approved
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46. The protocol set out in Schedule 8 is
approved and has the force of law in
Canada during the period that the protocol,
by its terms, is in force.
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| Publication of
notice
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47. The Minister of Finance shall cause a
notice of the day on which the protocol set
out in Schedule 8 enters into force to be
published in the Canada Gazette within 60
days after its entry into force.
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PART 9 |
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CANADA-LUXEMBOURG INCOME TAX CONVENTION |
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| Citation of
Part 9
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48. This Part may be cited as the
Canada-Luxembourg Income Tax
Convention Act, 1999.
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| Definition of
``Convention'
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49. In this Part, ``Convention'' means the
Convention between the Government of
Canada and the Government of the Grand
Duchy of Luxembourg set out in Schedule 9.
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| Convention
approved
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50. 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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51. (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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52. 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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53. 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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