Bill S-3
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2nd Session, 36th Parliament, 48 Elizabeth II, 1999
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The Senate of Canada
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BILL S-3 |
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An Act to implement an agreement,
conventions and protocols between
Canada and Kyrgyzstan, Lebanon,
Algeria, Bulgaria, Portugal, Uzbekistan,
Jordan, Japan and Luxembourg for the
avoidance of double taxation and the
prevention of fiscal evasion with respect
to taxes on income
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SHORT TITLE |
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| Short title
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1. This Act may be cited as the Income Tax
Conventions Implementation Act, 1999.
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PART 1 |
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CANADA-KYRGYZSTAN INCOME TAX AGREEMENT |
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| Citation of
Part 1
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2. This Part may be cited as the
Canada-Kyrgyzstan Income Tax Agreement
Act, 1999.
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| Definition of
``Agreement''
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3. In this Part, ``Agreement'' means the
Agreement between the Government of
Canada and the Government of the Kyrgyz
Republic set out in Part 1 of Schedule 1, as
amended by the protocol set out in Part 2 of
that Schedule.
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| Agreement
approved
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4. 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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5. (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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6. 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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7. 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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PART 2 |
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CANADA-LEBANON INCOME TAX CONVENTION |
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| Citation of
Part 2
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8. This Part may be cited as the
Canada-Lebanon Income Tax Convention
Act, 1999.
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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 Lebanon 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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PART 3 |
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CANADA-ALGERIA INCOME TAX CONVENTION |
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| Citation of
Part 3
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14. This Part may be cited as the
Canada-Algeria Income Tax Convention
Act, 1999.
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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 People's
Democratic Republic of Algeria 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
the Convention, by its terms, 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 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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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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PART 4 |
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CANADA-BULGARIA INCOME TAX CONVENTION |
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| Citation of
Part 4
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20. This Part may be cited as the
Canada-Bulgaria Income Tax Convention
Act, 1999.
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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 Bulgaria 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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PART 5 |
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CANADA-PORTUGAL INCOME TAX CONVENTION |
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| Citation of
Part 5
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26. This Part may be cited as the
Canada-Portugal Income Tax Convention
Act, 1999.
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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 Portuguese
Republic set out in Part 1 of Schedule 5, as
amended by the protocol set out in Part 2 of
that Schedule.
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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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PART 6 |
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CANADA-UZBEKISTAN INCOME TAX CONVENTION |
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| Citation of
Part 6
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32. This Part may be cited as the
Canada-Uzbekistan Income Tax Convention
Act, 1999.
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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 Republic
of Uzbekistan set out in Part 1 of Schedule 6,
as amended by the protocol set out in Part 2 of
that Schedule.
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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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PART 7 |
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CANADA-JORDAN INCOME TAX CONVENTION |
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| Citation of
Part 7
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38. This Part may be cited as the
Canada-Jordan Income Tax Convention Act,
1999.
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| Definition of
``Convention'
'
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39. In this Part, ``Convention'' means the
Convention between the Government of
Canada and the Government of the Hashemite
Kingdom of Jordan set out in Part 1 of
Schedule 7, as amended by the protocol set out
in Part 2 of that Schedule.
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| Convention
approved
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40. 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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41. (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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42. 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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43. 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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