Bill S-2
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2nd Session, 37th Parliament, 51 Elizabeth II, 2002
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Senate of Canada
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BILL S-2 |
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An Act to implement an agreement,
conventions and protocols concluded
between Canada and Kuwait, Mongolia,
the United Arab Emirates, Moldova,
Norway, Belgium and Italy for the
avoidance of double taxation and the
prevention of fiscal evasion and to amend
the enacted text of three tax treaties
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SHORT TITLE |
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| Short title
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1. This Act may be cited as the Tax
Conventions Implementation Act, 2002.
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PART 1 |
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CANADA-KUWAIT TAX AGREEMENT |
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2. (1) The Canada-Kuwait Tax Agreement
Act, 2002 is enacted as follows:
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An Act to implement the Canada-Kuwait Tax
Agreement
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| Short title
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1. This Act may be cited as the
Canada-Kuwait Tax Agreement Act, 2002.
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| Definition of
``Agreement''
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2. In this Act, ``Agreement'' means the
Agreement between the Government of
Canada and the Government of the State of
Kuwait set out in the schedule.
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| Agreement
approved
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3. 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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4. (1) Subject to subsection (2), in the event
of any inconsistency between the provisions
of this Act or the Agreement and the
provisions of any other law, the provisions of
this Act 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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5. 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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| Notification
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6. 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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(2) The schedule to the Canada-Kuwait
Tax Agreement Act, 2002 is set out in
Schedule 1 to this Act.
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PART 2 |
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CANADA-MONGOLIA TAX CONVENTION |
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3. (1) The Canada-Mongolia Tax
Convention Act, 2002 is enacted as follows:
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An Act to implement the Canada-Mongolia
Tax Convention
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| Short title
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1. This Act may be cited as the
Canada-Mongolia Tax Convention Act, 2002.
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| Definition of
``Convention'
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2. In this Act, ``Convention'' means the
Convention between the Government of
Canada and the Government of Mongolia set
out in the schedule.
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| Convention
approved
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3. 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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4. (1) Subject to subsection (2), in the event
of any inconsistency between the provisions
of this Act or the Convention and the
provisions of any other law, the provisions of
this Act 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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5. 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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| Notification
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6. 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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(2) The schedule to the Canada-Mongolia
Tax Convention Act, 2002 is set out in
Schedule 2 to this Act.
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PART 3 |
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CANADA-UNITED ARAB EMIRATES TAX CONVENTION |
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4. (1) The Canada-United Arab Emirates
Tax Convention Act, 2002 is enacted as
follows:
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An Act to implement the Canada-United Arab
Emirates Tax Convention
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| Short title
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1. This Act may be cited as the
Canada-United Arab Emirates Tax
Convention Act, 2002.
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| Definition of
``Convention'
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2. In this Act, ``Convention'' means the
Convention between the Government of
Canada and the Government of the United
Arab Emirates set out in Schedule 1, as
amended by the Protocol set out in Schedule
2.
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| Convention
approved
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3. 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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4. (1) Subject to subsection (2), in the event
of any inconsistency between the provisions
of this Act or the Convention and the
provisions of any other law, the provisions of
this Act 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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5. 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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| Notification
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6. 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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(2) Schedules 1 and 2 to the
Canada-United Arab Emirates Tax
Convention Act, 2002 are set out in Schedule
3 to this Act.
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PART 4 |
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CANADA-MOLDOVA TAX CONVENTION |
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5. (1) The Canada-Moldova Tax
Convention Act, 2002 is enacted as follows:
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An Act to implement the Canada-Moldova
Tax Convention
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| Short title
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1. This Act may be cited as the
Canada-Moldova Tax Convention Act, 2002.
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| Definition of
``Convention'
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2. In this Act, ``Convention'' means the
Convention between the Government of
Canada and the Government of the Republic
of Moldova set out in Schedule 1, as amended
by the Protocol set out in Schedule 2.
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| Convention
approved
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3. 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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4. (1) Subject to subsection (2), in the event
of any inconsistency between the provisions
of this Act or the Convention and the
provisions of any other law, the provisions of
this Act 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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5. 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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| Notification
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6. 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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(2) Schedules 1 and 2 to the
Canada-Moldova Tax Convention Act, 2002
are set out in Schedule 4 to this Act.
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PART 5 |
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CANADA-NORWAY TAX CONVENTIONS |
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Canada-Norway Tax Convention Act, 2002 |
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6. (1) The Canada-Norway Tax
Convention Act, 2002 is enacted as follows:
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An Act to implement the 2002
Canada-Norway Tax Convention
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| Short title
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1. This Act may be cited as the
Canada-Norway Tax Convention Act, 2002.
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| Definition of
``Convention'
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2. In this Act, ``Convention'' means the
Convention between the Government of
Canada and the Government of the Kingdom
of Norway set out in the schedule.
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| Convention
approved
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3. 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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4. (1) Subject to subsection (2), in the event
of any inconsistency between the provisions
of this Act or the Convention and the
provisions of any other law, the provisions of
this Act 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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5. 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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| Notification
-
Convention
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6. 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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| Notification
- earlier tax
treaties
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7. The Minister of Finance shall, within 60
days after the entry into force of the
Convention, cause to be published a notice of
the dates on which the Agreement between the
Government of Canada and the Government
of the Kingdom of Norway, referred to in
paragraph 4 of Article 31 of the Convention,
and the 1966 Convention, referred to in
paragraph 5 of Article 31 of the Convention,
terminate.
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(2) The schedule to the Canada-Norway
Tax Convention Act, 2002 is set out in
Schedule 5 to this Act.
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| 1966-67,
c. 75, Part III
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Canada-Norway Income Tax Convention Act, 1967 |
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7. Section 9 of the Canada-Norway
Income Tax Convention Act, 1967 is
repealed.
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PART 6 |
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CANADA-BELGIUM TAX CONVENTION |
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| 1974-75-76,
c. 104
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An Act to implement conventions for the avoidance of double taxation with respect to income tax between Canada and France, Canada and Belgium and Canada and Israel |
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8. (1) Schedule II to An Act to implement
conventions for the avoidance of double
taxation with respect to income tax between
Canada and France, Canada and Belgium
and Canada and Israel is replaced by the
Schedule II set out in Schedule 6 to this Act.
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(2) For greater certainty, the Convention
set out in Schedule II to the Act, as enacted
by chapter 104 of the Statutes of Canada,
1974-75-76, ceases to apply in accordance
with Article 28 of the Convention set out in
Schedule 6 to this Act.
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