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

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 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 4

CANADA — BULGARIA INCOME TAX CONVENTION

Marginal note:Citation of Part 4

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

Definition of “Convention”

21. 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

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 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.]