Income Tax Conventions Interpretation Act (R.S.C., 1985, c. I-4)

Act current to 2013-04-29 and last amended on 2007-12-14. Previous Versions

Marginal note:Gains arising in Canada

6.3 Except where a convention expressly otherwise provides, any amount of income, gain or loss in respect of the disposition of a property that is taxable Canadian property within the meaning assigned by the Income Tax Act is deemed to arise in Canada.

  • 1999, c. 22, s. 86.

APPLICATION

Marginal note:Application

7. This Act applies

  • (a) in the case of tax under Part XIII of the Income Tax Act, to amounts paid or credited after June 23, 1983; and

  • (b) in all other cases, to taxation years ending after June 23, 1983.

  • 1984, c. 48, s. 7.