1966-67, c. 75, Part IIICanada–Norway Income Tax Convention Act, 1967

7. Section 9 of the Canada–Norway Income Tax Convention Act, 1967 is repealed.

PART 6CANADA–BELGIUM TAX CONVENTION

1974-75-76, c. 104An Act to implement conventions for the avoidance of double taxation with respect to income tax between Canada and France, Canada and Belgium and Canada and Israel

• 8. (1) Schedule II to An Act to implement conventions for the avoidance of double taxation with respect to income tax between Canada and France, Canada and Belgium and Canada and Israel is replaced by the Schedule II set out in Schedule 6 to this Act.

• (2) For greater certainty, the Convention set out in Schedule II to the Act, as enacted by chapter 104 of the Statutes of Canada, 1974-75-76, ceases to apply in accordance with Article 28 of the Convention set out in Schedule 6 to this Act.

PART 7CANADA–ITALY TAX CONVENTION

1980-81-82-83, c. 44An Act to implement conventions between Canada and Spain, Canada and the Republic of Austria, Canada and Italy, Canada and the Republic of Korea, Canada and the Socialist Republic of Romania and Canada and the Republic of Indonesia and agreements between Canada and Malaysia, Canada and Jamaica and Canada and Barbados and a convention between Canada and the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation with respect to income tax

• 9. (1) Schedule III to An Act to implement conventions between Canada and Spain, Canada and the Republic of Austria, Canada and Italy, Canada and the Republic of Korea, Canada and the Socialist Republic of Romania and Canada and the Republic of Indonesia and agreements between Canada and Malaysia, Canada and Jamaica and Canada and Barbados and a convention between Canada and the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation with respect to income tax is replaced by the Schedule III set out in Schedule 7 to this Act.

• (2) For greater certainty, the Convention set out in Schedule III to the Act, as enacted by chapter 44 of the Statutes of Canada, 1980-81-82-83, and the 1989 Protocol modifying that Convention, both of which are referred to in Article 28 of the Convention set out in Schedule 7 to this Act, cease to apply in accordance with that Article.

PART 8CANADA–VIETNAM TAX AGREEMENT

1998, c. 33Income Tax Conventions Implementation Act, 1998

• 10. (1) Paragraph 3 of Article 12 of the Agreement set out in Schedule 1 to the English version of the Income Tax Conventions Implementation Act, 1998 is replaced by the following:

  • 3. The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including payments of any kind in respect of motion picture films and works on film, tape or other means of reproduction for radio or television broadcasting), any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.

• (2) Subsection (1) applies

  • (a) in respect of tax withheld at the source on amounts paid or credited to non-residents after December 31, 1998; and

  • (b) in respect of other taxes for taxation years beginning after December 31, 1998.

PART 9CANADA–PORTUGAL TAX CONVENTION

2000, c. 11Income Tax Conventions Implementation Act, 1999

• 11. (1) Paragraph 1 of Article 23 of the Convention set out in Part 1 of Schedule 5 to the English version of the Income Tax Conventions Implementation Act, 1999 is replaced by the following:

  • 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to individuals who are not residents of one or both of the Contracting States.

• (2) Subsection (1) applies

  • (a) in Canada,

    • (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, after December 31, 2001, and

    • (ii) in respect of other Canadian taxes, for taxation years beginning after December 31, 2001; and

  • (b) in Portugal,

    • (i) in respect of tax withheld at source, the fact giving rise to them appearing after December 31, 2001, and

    • (ii) in respect of other taxes, to income derived during any taxable period beginning after December 31, 2001.

PART 10CANADA–SENEGAL TAX CONVENTION

2001, c. 30Income Tax Conventions Implementation Act, 2001

12. The signature block of the Convention set out in Schedule 5 to the English version of the Income Tax Conventions Implementation Act, 2001 is amended by replacing the words “DONE in duplicate at this” with the words “DONE in duplicate at Dakar this”.