Income Tax Conventions Implementation Act, 1999 (S.C. 2000, c. 11)
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Act current to 2024-10-30 and last amended on 2014-01-01. Previous Versions
Income Tax Conventions Implementation Act, 1999
S.C. 2000, c. 11
Assented to 2000-06-29
An Act to implement an agreement, conventions and protocols between Canada and Kyrgyzstan, Lebanon, Algeria, Bulgaria, Portugal, Uzbekistan, Jordan, Japan and Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title
Marginal note:Short title
1 This Act may be cited as the Income Tax Conventions Implementation Act, 1999.
PART 1Canada — Kyrgyzstan Income Tax Agreement
Marginal note:Citation of Part 1
2 This Part may be cited as the Canada — Kyrgyzstan Income Tax Agreement Act, 1999.
Definition of Agreement
3 In this Part, Agreement means the Agreement between the Government of Canada and the Government of the Kyrgyz Republic set out in Part 1 of Schedule 1, as amended by the protocol set out in Part 2 of 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 60 days after its entry into force or termination.
Return to footnote *[Note: Agreement and Protocol in force December 4, 2000, see Canada Gazette Part I, Volume 135, page 222.]
PART 2Canada — Lebanon Income Tax Convention
Marginal note:Citation of Part 2
8 This Part may be cited as the Canada — Lebanon Income Tax Convention Act, 1999.
Definition of Convention
9 In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Lebanon set out in Part 1 of Schedule 2, as amended by the protocol set out in Part 2 of that Schedule.
Marginal note:Convention approved
10 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
11 (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
12 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
13 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.
PART 3Canada — Algeria Income Tax Convention
Marginal note:Citation of Part 3
14 This Part may be cited as the Canada — Algeria Income Tax Convention Act, 1999.
Definition of Convention
15 In this Part, Convention means the Convention between the Government of Canada and the Government of the People’s Democratic Republic of Algeria set out in Part 1 of Schedule 3, as amended by the protocol set out in Part 2 of 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 60 days after its entry into force or termination.
Return to footnote *[Note: Convention and Protocol in force December 26, 2000, see Canada Gazette Part I, Volume 135, page 222.]
PART 4Canada — Bulgaria Income Tax Convention
Marginal note:Citation of Part 4
20 This Part may be cited as the Canada — Bulgaria Income Tax Convention Act, 1999.
Definition of Convention
21 In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Bulgaria set out in Part 1 of Schedule 4, as amended by the protocol set out in Part 2 of that Schedule.
Marginal note:Convention approved
22 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
23 (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
24 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 *25 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.
Return to footnote *[Note: Convention and Protocol in force October 25, 2001, see Canada Gazette Part I, Volume 136, page 760.]
PART 5Canada — Portugal Income Tax Convention
Marginal note:Citation of Part 5
26 This Part may be cited as the Canada — Portugal Income Tax Convention Act, 1999.
Definition of Convention
27 In this Part, Convention means the Convention between the Government of Canada and the Government of the Portuguese Republic set out in Part 1 of Schedule 5, as amended by the protocol set out in Part 2 of that Schedule.
Marginal note:Convention approved
28 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
29 (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
30 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
31 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.
PART 6Canada — Uzbekistan Income Tax Convention
Marginal note:Citation of Part 6
32 This Part may be cited as the Canada — Uzbekistan Income Tax Convention Act, 1999.
Definition of Convention
33 In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Uzbekistan set out in Part 1 of Schedule 6, as amended by the protocol set out in Part 2 of that Schedule.
Marginal note:Convention approved
34 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
35 (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
36 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.
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