Canada and Taiwan Territories Tax Arrangement Act, 2016 (S.C. 2016, c. 13, s. 3)

Marginal note:Short title

1 This Act may be cited as the Canada and Taiwan Territories Tax Arrangement Act, 2016.

Definition of Arrangement

2 In this Act, Arrangement means the arrangement between the Canadian Trade Office in Taipei and the Taipei Economic and Cultural Office in Canada set out in Schedule 1, as amended by the Protocol set out in Schedule 2.

Marginal note:Arrangement approved

3 The Arrangement is approved and has the force of law in Canada during the period that the Arrangement, by its terms, has effect.

Marginal note:Inconsistent laws — general rule

• 4 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Arrangement and the provisions of any other law, the provisions of this Act and the Arrangement prevail to the extent of the inconsistency.

• Marginal note:Inconsistent laws — exception

  (2) In the event of any inconsistency between the provisions of the Arrangement and the provisions of the Income Tax Conventions Interpretation Act, the provisions of that Act prevail to the extent of the inconsistency.

Marginal note:Interpretation

5 For the purposes of applying the provisions of the Income Tax Act, the Income Tax Conventions Interpretation Act, the Income Tax Application Rules and the Income Tax Regulations in respect of the Arrangement

• (a) references to a “country” or a “state” are, with such modifications as the circumstances require, to be read, respectively, as “country or jurisdiction” or “state or jurisdiction”, as the case may be;

• (b) references to “treaty”, “convention” or “agreement” between Canada and another country or jurisdiction are, with such modifications as the circumstances require, to be read as including the Arrangement; and

• (c) the Arrangement is to be considered as having been entered into between Canada and the jurisdiction of Taiwan.

Marginal note:Regulations

6 The Minister of National Revenue may make any regulations that are necessary for carrying out the Arrangement or for giving effect to any of its provisions.

Marginal note:Notification — entry into effect

• 7 Footnote ^*(1) The Minister of Finance must cause a notice of the particular day on which the later of the notifications referred to in Section 27 of the Arrangement is made to be published in the Canada Gazette on or before the 60th day following the particular day.

  • Return to footnote ^*[Note: Notice given that December 19, 2016, is the day on which the later of the notifications referred to in section 27 of the Arrangement was made, see Canada Gazette Part I, Volume 151, page 663.]

• Marginal note:Notification — termination

  (2) The Minister of Finance must cause a notice of the particular day on which ends a calendar year and in respect of which is determined the cessation of effect of the Arrangement to be published in the Canada Gazette on or before the 60th day following the particular day.