Income Tax Conventions Implementation Act, 1999 (S.C. 2000, c. 11)

Act current to 2016-02-03 and last amended on 2014-01-01. Previous Versions

Income Tax Conventions Implementation Act, 1999

S.C. 2000, c. 11

Assented to 2000-06-29

An Act to implement an agreement, conventions and protocols between Canada and Kyrgyzstan, Lebanon, Algeria, Bulgaria, Portugal, Uzbekistan, Jordan, Japan and Luxembourg 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

Marginal note:Short title

 This Act may be cited as the Income Tax Conventions Implementation Act, 1999.

PART 1Canada — Kyrgyzstan Income Tax Agreement

Marginal note:Citation of Part 1

 This Part may be cited as the Canada — Kyrgyzstan Income Tax Agreement Act, 1999.

Definition of Agreement

 In this Part, Agreement means the Agreement between the Government of Canada and the Government of the Kyrgyz Republic set out in Part 1 of Schedule 1, as amended by the protocol set out in Part 2 of that Schedule.

Marginal note:Agreement approved

 The Agreement is approved and has the force of law in Canada during the period that the Agreement, 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 Agreement and the provisions of any other law, the provisions of this Part and the Agreement prevail to the extent of the inconsistency.

  • Marginal note:Inconsistent laws — exception

    (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.

Marginal note:Regulations

 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.

Marginal note:Publication of notice

 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.

  • Return to footnote *[Note: Agreement and Protocol in force December 4, 2000, see Canada Gazette Part I, Volume 135, page 222.]

PART 2Canada — Lebanon Income Tax Convention

Marginal note:Citation of Part 2

 This Part may be cited as the Canada — Lebanon Income Tax Convention Act, 1999.

Definition of Convention

 In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Lebanon set out in Part 1 of Schedule 2, as amended by the protocol set out in Part 2 of that Schedule.

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

 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 3Canada — Algeria Income Tax Convention

Marginal note:Citation of Part 3

 This Part may be cited as the Canada — Algeria Income Tax Convention Act, 1999.

Definition of Convention

 In this Part, Convention means the Convention between the Government of Canada and the Government of the People’s Democratic Republic of Algeria set out in Part 1 of Schedule 3, as amended by the protocol set out in Part 2 of that Schedule.

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

 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.

  • Return to footnote *[Note: Convention and Protocol in force December 26, 2000, see Canada Gazette Part I, Volume 135, page 222.]

PART 4Canada — Bulgaria Income Tax Convention

Marginal note:Citation of Part 4

 This Part may be cited as the Canada — Bulgaria Income Tax Convention Act, 1999.

Definition of Convention

 In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Bulgaria set out in Part 1 of Schedule 4, as amended by the protocol set out in Part 2 of that Schedule.

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

 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.

  • Return to footnote *[Note: Convention and Protocol in force October 25, 2001, see Canada Gazette Part I, Volume 136, page 760.]

PART 5Canada — Portugal Income Tax Convention

Marginal note:Citation of Part 5

 This Part may be cited as the Canada — Portugal Income Tax Convention Act, 1999.

Definition of Convention

 In this Part, Convention means the Convention between the Government of Canada and the Government of the Portuguese Republic set out in Part 1 of Schedule 5, as amended by the protocol set out in Part 2 of that Schedule.

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.

 
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