Income Tax Conventions Implementation Act, 1998 (S.C. 1998, c. 33)

Short Title

Marginal note:Short title

1 This Act may be cited as the Income Tax Conventions Implementation Act, 1998.

PART 1Canada–Vietnam Income Tax Agreement

Marginal note:Citation of Part 1

2 This Part may be cited as the Canada–Vietnam Income Tax Agreement Act, 1998.

Definition of Agreement

3 In this Part, Agreement means the Agreement between the Government of Canada and the Government of the Socialist Republic of Vietnam set out in Schedule 1, as amended by the Protocol set out in that Schedule.

Marginal note:Agreement approved

4 The Agreement is approved and has the force of law in Canada during the period that the Agreement, by its terms, is in force.

Marginal note:Inconsistent laws – general rule

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

• Marginal note:Inconsistent laws – exception

  (2) In the event of any inconsistency between the provisions of the Agreement 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

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

Marginal note:Publication of notice

Footnote ^*7 The Minister of Finance shall cause a notice of the day on which the Agreement enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within sixty days after its entry into force or termination.

• Return to footnote ^*[Note: Agreement in force December 16, 1998, see Canada Gazette Part I, Volume 133, page 388.]

PART 2Canada–Croatia Income Tax Agreement

Marginal note:Citation of Part 2

8 This Part may be cited as the Canada–Croatia Income Tax Agreement Act, 1998.

Definition of Agreement

9 In this Part, Agreement means the Agreement between the Government of Canada and the Government of the Republic of Croatia set out in Schedule 2, as amended by the Protocol set out in that Schedule.

Marginal note:Agreement approved

10 The Agreement is approved and has the force of law in Canada during the period that the Agreement, by its terms, is in force.

Marginal note:Inconsistent laws – general rule

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

• Marginal note:Inconsistent laws – exception

  (2) In the event of any inconsistency between the provisions of the Agreement 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

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

Marginal note:Publication of notice

Footnote ^*13 The Minister of Finance shall cause a notice of the day on which the Agreement enters into force and of the day on which it ceases to have effect to be published in the Canada Gazette within sixty days after its entry into force or termination.

• Return to footnote ^*[Note: Agreement in force November 23, 1999, see Canada Gazette Part I, Volume 134, page 26.]

PART 3Canada–Chile Income Tax Convention

Marginal note:Citation of Part 3

14 This Part may be cited as the Canada–Chile Income Tax Convention Act, 1998.

Definition of Convention

15 In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Chile set out in Schedule 3, as amended by the Protocol set out in that Schedule.

Marginal note:Convention approved

16 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

• 17 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Part or the Convention and the provisions of any other law, the provisions of this Part 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

18 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:Publication of notice

Footnote ^*19 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 sixty days after its entry into force or termination.

• Return to footnote ^*[Note: Convention in force October 28, 1999, see Canada Gazette Part I, Volume 134, page 26.]