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

Act current to 2013-04-29

Marginal note:Regulations

18. 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 *19. 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 March 30, 1998, see Canada Gazette Part I, Volume 132, page 1059.]

PART 4

CANADA — ICELAND INCOME TAX CONVENTION

Marginal note:Citation of Part 4

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

Marginal note:Definition of “Convention”

21. In this Part, “Convention” means the Convention between the Government of Canada and the Government of the Republic of Iceland set out in Schedule 4.

Marginal note:Convention approved

22. 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

  • 23. (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

24. 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 *25. 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 January 30, 1998, see Canada Gazette Part I, Volume 132, page 157.]