Income Tax Conventions Implementation Act, 2001 (S.C. 2001, c. 30)
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Act current to 2024-10-30 and last amended on 2004-07-03. Previous Versions
Income Tax Conventions Implementation Act, 2001
S.C. 2001, c. 30
Assented to 2001-12-18
An Act to implement agreements, conventions and protocols concluded between Canada and Slovenia, Ecuador, Venezuela, Peru, Senegal, the Czech Republic, the Slovak Republic and Germany 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, 2001.
PART 1Canada — Slovenia Income Tax Convention
Marginal note:Citation of Part 1
2 This Part may be cited as the Canada — Slovenia Income Tax Convention Act, 2001.
Definition of Convention
3 In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Slovenia set out in Schedule 1.
Marginal note:Convention approved
4 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
5 (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
6 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 *7 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 in force August 12, 2002, see Canada Gazette Part I, Volume 136, page 2474.]
PART 2Canada — Ecuador Income Tax Convention
Marginal note:Citation of Part 2
8 This Part may be cited as the Canada — Ecuador Income Tax Convention Act, 2001.
Definition of Convention
9 In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Ecuador 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
Footnote *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.
Return to footnote *[Note: Convention and Protocol in force December 20, 2001, see Canada Gazette Part I, Volume 136, page 361.]
PART 3Canada — Venezuela Income Tax Convention
Marginal note:Citation of Part 3
14 This Part may be cited as the Canada — Venezuela Income Tax Convention Act, 2001.
Definition of Convention
15 In this Part, Convention means the Convention between the Government of Canada and the Government of the Bolivarian Republic of Venezuela 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, by its terms, it 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 of the Convention and the provisions of any other law, the provisions of this Part and of 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 in force May 5, 2004, see Canada Gazette Part I, volume 138, page 1879.]
PART 4Canada — Peru Income Tax Convention
Marginal note:Citation of Part 4
20 This Part may be cited as the Canada — Peru Income Tax Convention Act, 2001.
Definition of Convention
21 In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Peru 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 February 17, 2003, see Canada Gazette Part I, Volume 137, page 1011.]
PART 5Canada — Senegal Income Tax Convention
Marginal note:Citation of Part 5
26 This Part may be cited as the Canada — Senegal Income Tax Convention Act, 2001.
Definition of Convention
27 In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Senegal set out in Schedule 5.
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
Footnote *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.
Return to footnote *[Note: Convention in force October 7, 2003, see Canada Gazette Part I, Volume 137, page 3556.]
PART 6Canada — Czech Republic Income Tax Convention
Marginal note:Citation of Part 6
32 This Part may be cited as the Canada — Czech Republic Income Tax Convention Act, 2001.
Definition of Convention
33 In this Part, Convention means the Convention between the Government of Canada and the Government of the Czech Republic set out in Schedule 6.
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.
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