Income Tax Conventions Implementation Act, 1999 (S.C. 2000, c. 11)
Full Document:
Act current to 2013-04-29
PART 5
CANADA — PORTUGAL INCOME TAX CONVENTION
Marginal note:Citation of Part 5
26. This Part may be cited as the Canada — Portugal Income Tax Convention Act, 1999.
Definition of “Convention”
27. 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
28. 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
29. (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
30. 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
31. 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 6
CANADA — UZBEKISTAN INCOME TAX CONVENTION
Marginal note:Citation of Part 6
32. This Part may be cited as the Canada — Uzbekistan Income Tax Convention Act, 1999.
Definition of “Convention”
33. In this Part, “Convention” means the Convention between the Government of Canada and the Government of the Republic of Uzbekistan set out in Part 1 of Schedule 6, as amended by the protocol set out in Part 2 of that Schedule.
Marginal note:Convention approved
34. 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
35. (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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