Bill S-17

60-61-62 ELIZABETH II

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CHAPTER 27

An Act to implement conventions, protocols, agreements and a supplementary convention, concluded between Canada and Namibia, Serbia, Poland, Hong Kong, Luxembourg and Switzerland, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes

[Assented to 19th June, 2013]

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, 2013.

PART 1

CANADA–NAMIBIA TAX CONVENTION

2. The Canada–Namibia Tax Convention Act, 2013, whose text is as follows and whose Schedules 1 and 2 are set out in Schedule 1 to this Act, is enacted:

1. This Act may be cited as the Canada–Namibia Tax Convention Act, 2013.

2. In this Act, “Convention” means the Convention between Canada and the Republic of Namibia 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 must 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–SERBIA TAX CONVENTION

3. The Canada–Serbia Tax Convention Act, 2013, whose text is as follows and whose Schedules 1 and 2 are set out in Schedule 2 to this Act, is enacted:

1. This Act may be cited as the Canada–Serbia Tax Convention Act, 2013.

2. In this Act, “Convention” means the Convention between Canada and the Republic of Serbia 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 must 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–POLAND TAX CONVENTION

4. The Canada–Poland Tax Convention Act, 2013, whose text is as follows and whose Schedules 1 and 2 are set out in Schedule 3 to this Act, is enacted:

1. This Act may be cited as the Canada–Poland Tax Convention Act, 2013.

2. In this Act, “Convention” means the Convention between Canada and the Republic of Poland 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 must 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–HONG KONG TAX AGREEMENT

5. The Canada–Hong Kong Tax Agreement Act, 2013, whose text is as follows and whose Schedules 1 and 2 are set out in Schedule 4 to this Act, is enacted:

1. This Act may be cited as the Canada–Hong Kong Tax Agreement Act, 2013.

2. In this Act, “Agreement” means the Agreement between the Government of Canada and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China 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 must 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.

PART 5

CANADA–LUXEMBOURG TAX CONVENTION

Income Tax Conventions Implementation Act, 1999

6. Section 49 of the Income Tax Conventions Implementation Act, 1999 is replaced by the following:

49. In this part, “Convention” means the Convention between the Government of Canada and the Government of the Grand Duchy of Luxembourg set out in Part 1 of Schedule 9, as amended by the Protocol and the Agreement set out, respectively, in Parts 2 and 3 of that Schedule.

7. Schedule 9 to the Act is amended by adding the following before the heading “CONVENTION SIGNED ON SEPTEMBER 10, 1999”:

PART 1

8. Schedule 9 to the Act is amended by adding, after Part 1, the Parts 2 and 3 set out in Schedule 5 to this Act.

Canada–Luxembourg 2012 Protocol and Agreement

9. The Protocol and the Agreement set out in Schedule 5 are approved and have the force of law in Canada during the period that, by their terms, they are in force.

10. The Minister of Finance must cause a notice of the day on which the Protocol and the Agreement set out in Schedule 5 enter into force to be published in the Canada Gazette within 60 days after their entry into force.

11. Sections 6 to 8 come into force on January 1 of the calendar year following the calendar year in which the Protocol and the Agreement set out in Schedule 5 enter into force.

PART 6

CANADA–SWITZERLAND TAX CONVENTION

12. The Supplementary Convention set out in Schedule 6 is approved and has the force of law in Canada during the period that, by its terms, it is in force.

13. The Minister of Finance must cause a notice of the day on which the Supplementary Convention set out in Schedule 6 enters into force to be published in the Canada Gazette within 60 days after its entry into force.

14. For greater certainty, subject to the provisions of the Income Tax Conventions Interpretation Act, the provisions of the Convention between the Government of Canada and the Swiss Federal Council for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, as altered by the Protocol done on October 22, 2010 and the Supplementary Convention set out in Schedule 6, prevail over the provisions of any other law to the extent of the inconsistency.

15. For greater certainty, subject to sections 12 and 13, section 19 of An Act to implement conventions between Canada and Morocco, Canada and Pakistan, Canada and Singapore, Canada and the Philippines, Canada and the Dominican Republic and Canada and Switzerland for the avoidance of double taxation with respect to income tax applies to the Convention between the Government of Canada and the Swiss Federal Council for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, as altered by the Protocol done on October 22, 2010 and the Supplementary Convention set out in Schedule 6.