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

An Act to implement conventions between Canada and the Kingdom of the Netherlands and Canada and Japan and agreements between Canada and the People’s Republic of China and Canada and the Republic of Malta for the avoidance of double taxation with respect to income tax

45 [Amendment]

Marginal note:Protocol approved

46 The protocol set out in Schedule 8 is approved and has the force of law in Canada during the period that the protocol, by its terms, is in force.

Marginal note:Publication of notice

Footnote ^*47 The Minister of Finance shall cause a notice of the day on which the protocol set out in Schedule 8 enters into force to be published in the Canada Gazette within 60 days after its entry into force.

• Return to footnote ^*[Note: Protocol in force December 14, 2000, see Canada Gazette Part I, Volume 134, page 3803.]

PART 9Canada — Luxembourg Income Tax Convention

Marginal note:Citation of Part 9

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

Definition of Convention

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.

Marginal note:Convention approved

50 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

• 51 (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

52 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 ^*53 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 in force October 17, 2000, see Canada Gazette Part I, Volume 134, page 3718.]