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Canada–United States Tax Convention Act, 1984 (S.C. 1984, c. 20)

Act current to 2020-10-05 and last amended on 2008-12-15. Previous Versions

Canada–United States Tax Convention Act, 1984

S.C. 1984, c. 20

Assented to 1984-06-28

An Act to implement a convention between Canada and the United States with respect to taxes on income and on capital

Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

Marginal note:Short title

 This Act may be cited as the Canada-United States Tax Convention Act, 1984.

Definition of Convention

 In this Act, Convention means the Convention between the Government of Canada and the Government of the United States set out in Schedule I, as amended by the Protocols set out in Schedules II, III, IV, V and VI.

  • 1984, c. 20, s. 2
  • 1995, c. 34, s. 1
  • 1997, c. 38, s. 34
  • 2007, c. 32, s. 1

Marginal note:Convention approved

  •  (1) The Convention is approved and declared to have the force of law in Canada during such period as, by its terms, the Convention is in force.

  • Marginal note:Inconsistent laws

    (2) In the event of any inconsistency between the provisions of this Act, or the Convention, and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency.

  • Marginal note:Inconsistent laws

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

  • Marginal note:Regulations

    (3) The Minister of National Revenue may make such regulations as are necessary for the purpose of carrying out the Convention or for giving effect to any of the provisions thereof.

  • 1984, c. 20, s. 3
  • 1995, c. 34, s. 2

Marginal note:Notification

Footnote * 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.

  • 1984, c. 20, s. 4
  • 2007, c. 32, s. 2
 
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