Bill S-17

1st Session, 38th Parliament,

53 Elizabeth II, 2004

senate of canada

BILL S-17

An Act to implement an agreement, conventions and protocols concluded between Canada and Gabon, Ireland, Armenia, Oman and Azerbaijan for the avoidance of double taxation and the prevention of fiscal evasion

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

SHORT TITLE

1. This Act may be cited as the Tax Conventions Implementation Act, 2004.

PART 1

CANADA–GABON TAX CONVENTION

2. (1) The Canada–Gabon Tax Convention Act, 2004 is enacted as follows:

An Act to implement the Canada–Gabon Tax Convention

1. This Act may be cited as the Canada–Gabon Tax Convention Act, 2004.

2. In this Act, “Convention” means the Convention between the Government of Canada and the Government of the Gabonese Republic set out in the schedule.

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.

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.

(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.

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.

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.

(2) The schedule to the Canada–Gabon Tax Convention Act, 2004 is set out in Schedule 1 to this Act.

PART 2

CANADA–IRELAND TAX CONVENTION

3. (1) The Canada–Ireland Tax Convention Act, 2004 is enacted as follows:

An Act to implement the Canada–Ireland Tax Convention

1. This Act may be cited as the Canada–Ireland Tax Convention Act, 2004.

2. In this Act, “Convention” means the Convention between the Government of Canada and the Government of Ireland set out in the schedule.

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.

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.

(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.

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.

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.

(2) The schedule to the Canada–Ireland Tax Convention Act, 2004 is set out in Schedule 2 to this Act.

PART 3

CANADA–ARMENIA TAX CONVENTION

4. (1) The Canada–Armenia Tax Convention Act, 2004 is enacted as follows:

An Act to implement the Canada–Armenia Tax Convention

1. This Act may be cited as the Canada–Armenia Tax Convention Act, 2004.

2. In this Act, “Convention” means the Convention between the Government of Canada and the Government of the Republic of Armenia set out in the schedule.

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.

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.

(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.

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.

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.

(2) The schedule to the Canada–Armenia Tax Convention Act, 2004 is set out in Schedule 3 to this Act.

PART 4

CANADA–OMAN TAX AGREEMENT

5. (1) The Canada–Oman Tax Agreement Act, 2004 is enacted as follows:

An Act to implement the Canada–Oman Tax Agreement

1. This Act may be cited as the Canada–Oman Tax Agreement Act, 2004.

2. In this Act, “Agreement” means the Agreement between the Government of Canada and the Government of the Sultanate of Oman set out in Schedule 1, as amended by the Protocol set out in Schedule 2.

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.

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.

(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.

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.

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.

(2) Schedules 1 and 2 to the Canada–Oman Tax Agreement Act, 2004 are set out in Schedule 4 to this Act.

PART 5

CANADA–AZERBAIJAN TAX CONVENTION

6. (1) The Canada–Azerbaijan Tax Convention Act, 2004 is enacted as follows:

An Act to implement the Canada–Azerbaijan Tax Convention

1. This Act may be cited as the Canada–Azerbaijan Tax Convention Act, 2004.

2. In this Act, “Convention” means the Convention between the Government of Canada and the Government of the Republic of Azerbaijan set out in Schedule 1, as amended by the Protocol set out in Schedule 2.

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.

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.

(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.

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.

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.

(2) Schedules 1 and 2 to the Canada–Azerbaijan Tax Convention Act, 2004 are set out in Schedule 5 to this Act.