Bill S-3

3rd Session, 40th Parliament,

59 Elizabeth II, 2010

senate of canada

BILL S-3

An Act to implement conventions and protocols concluded between Canada and Colombia, Greece and Turkey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

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, 2010.

PART 1

CANADA–COLOMBIA TAX CONVENTION ACT, 2010

2. The Canada–Colombia Tax Convention Act, 2010, whose text is as follows and whose Schedules 1 and 2 are set out in Schedule 1 to this Act, is hereby enacted:

1. This Act may be cited as the Canada–Colombia Tax Convention Act, 2010.

2. In this Act, “Convention” means the Convention between the Government of Canada and the Government of the Republic of Colombia 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.

PART 2

CANADA–GREECE TAX CONVENTION ACT, 2010

3. The Canada–Greece Tax Convention Act, 2010, whose text is as follows and whose Schedules 1 and 2 are set out in Schedule 2 to this Act, is hereby enacted:

1. This Act may be cited as the Canada–Greece Tax Convention Act, 2010.

2. In this Act, “Convention” means the Convention between the Government of Canada and the Government of the Hellenic Republic 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.

PART 3

CANADA–TURKEY TAX CONVENTION ACT, 2010

4. The Canada–Turkey Tax Convention Act, 2010, whose text is as follows and whose Schedules 1 and 2 are set out in Schedule 3 to this Act, is hereby enacted:

1. This Act may be cited as the Canada–Turkey Tax Convention Act, 2010.

2. In this Act, “Convention” means the Convention between the Government of Canada and the Government of the Republic of Turkey 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.