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Bill S-31

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49-50 ELIZABETH II

CHAPTER 30

An Act to implement agreements, conventions and protocols concluded between Canada and Slovenia, Ecuador, Venezuela, Peru, Senegal, the Czech Republic, the Slovak Republic and Germany for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

[Assented to 18th December, 2001]

      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, 2001.

PART 1

CANADA-SLOVENIA INCOME TAX CONVENTION

Citation of Part 1

2. This Part may be cited as the Canada-Slovenia Income Tax Convention Act, 2001.

Definition of ``Convention' '

3. In this Part, ``Convention'' means the Convention between the Government of Canada and the Government of the Republic of Slovenia 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 60 days after its entry into force or termination.

PART 2

CANADA-ECUADOR INCOME TAX CONVENTION

Citation of Part 2

8. This Part may be cited as the Canada-Ecuador Income Tax Convention Act, 2001.

Definition of ``Convention' '

9. In this Part, ``Convention'' means the Convention between the Government of Canada and the Government of the Republic of Ecuador set out in Part 1 of Schedule 2, as amended by the protocol set out in Part 2 of that Schedule.

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 60 days after its entry into force or termination.

PART 3

CANADA-VENEZUELA INCOME TAX CONVENTION

Citation of Part 3

14. This Part may be cited as the Canada-Venezuela Income Tax Convention Act, 2001.

Definition of ``Convention' '

15. In this Part, ``Convention'' means the Convention between the Government of Canada and the Government of the Bolivarian Republic of Venezuela set out in Part 1 of Schedule 3, as amended by the Protocol set out in Part 2 of that Schedule.

Convention approved

16. The Convention is approved and has the force of law in Canada during the period that, by its terms, it 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 of the Convention and the provisions of any other law, the provisions of this Part and of 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 60 days after its entry into force or termination.

PART 4

CANADA-PERU INCOME TAX CONVENTION

Citation of Part 4

20. This Part may be cited as the Canada-Peru Income Tax Convention Act, 2001.

Definition of ``Convention' '

21. In this Part, ``Convention'' means the Convention between the Government of Canada and the Government of the Republic of Peru set out in Part 1 of Schedule 4, as amended by the protocol set out in Part 2 of that Schedule.

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 60 days after its entry into force or termination.

PART 5

CANADA-SENEGAL INCOME TAX CONVENTION

Citation of Part 5

26. This Part may be cited as the Canada-Senegal Income Tax Convention Act, 2001.

Definition of ``Convention' '

27. In this Part, ``Convention'' means the Convention between the Government of Canada and the Government of the Republic of Senegal set out in Schedule 5.

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 60 days after its entry into force or termination.

PART 6

CANADA-CZECH REPUBLIC INCOME TAX CONVENTION

Citation of Part 6

32. This Part may be cited as the Canada-Czech Republic Income Tax Convention Act, 2001.

Definition of ``Convention' '

33. In this Part, ``Convention'' means the Convention between the Government of Canada and the Government of the Czech Republic set out in Schedule 6.

Convention approved

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.

Inconsistent laws - general rule

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.

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

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.

Publication of notice

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.

PART 7

CANADA-SLOVAK REPUBLIC INCOME TAX AGREEMENT

Citation of Part 7

38. This Part may be cited as the Canada-Slovak Republic Income Tax Agreement Act, 2001.

Definition of ``Agreement''

39. In this Part, ``Agreement'' means the Agreement between the Government of Canada and the Government of the Slovak Republic set out in Schedule 7.

Agreement approved

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

Inconsistent laws - general rule

41. (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.

Inconsistent laws - exception

(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.

Regulations

42. 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.

Publication of notice

43. 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.