Canada–Poland Tax Convention Act, 2013 (S.C. 2013, c. 27, s. 4)

Marginal note:Short title

1 This Act may be cited as the Canada–Poland Tax Convention Act, 2013.

Definition of Convention

2 In this Act, Convention means the Convention between Canada and the Republic of Poland set out in Schedule 1, as amended by the Protocol set out in Schedule 2.

Marginal note:Convention approved

3 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

• 4 (1) Subject to subsection (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 — 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

5 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:Notification

Footnote ^*6 The Minister of Finance must 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.

• Return to footnote ^*[Note: Convention and Protocol in force October 30, 2013, see Canada Gazette Part I, Volume 147, page 2725.]