Income Tax Conventions Implementation Act, 1997 (S.C. 1997, c. 38)

Act current to 2014-08-05

Income Tax Conventions Implementation Act, 1997

S.C. 1997, c. 38

Assented to 1997-12-10

An Act to implement a convention between Canada and Sweden, a convention between Canada and the Republic of Lithuania, a convention between Canada and the Republic of Kazakhstan, a convention between Canada and the Republic of Iceland and a convention between Canada and the Kingdom of Denmark for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and to amend the Canada-Netherlands Income Tax Convention Act, 1986 and the Canada-United States Tax Convention Act, 1984

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

SHORT TITLE

Marginal note:Short title

 This Act may be cited as the Income Tax Conventions Implementation Act, 1997.

PART 1CANADA — SWEDEN INCOME TAX CONVENTION

Marginal note:Citation of Part 1

 This Part may be cited as the Canada — Sweden Income Tax Convention Act, 1997.

Marginal note:Definition of “Convention”

 In this Part, “Convention” means the Convention between the Government of Canada and the Government of Sweden set out in Schedule 1.

Marginal note:Convention approved

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

Marginal note:Inconsistent laws — general rule
  •  (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.

  • Marginal note: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.

Marginal note:Regulations

 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.

Marginal note:Publication of notice

Footnote * 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 sixty days after its entry into force or termination.

  • Return to footnote *[Note: Convention in force December 23, 1997, see Canada Gazette Part I, Volume 132, page 157.]

PART 2CANADA — LITHUANIA INCOME TAX CONVENTION

Marginal note:Citation of Part 2

 This Part may be cited as the Canada — Lithuania Income Tax Convention Act, 1997.

Marginal note:Definition of “Convention”

 In this Part, “Convention” means the Convention between the Government of Canada and the Government of the Republic of Lithuania set out in Schedule 2.