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Income Tax Conventions Implementation Act, 2001 (S.C. 2001, c. 30)

Act current to 2021-02-15 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

 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

 This Part may be cited as the Canada — Slovenia Income Tax Convention Act, 2001.

Definition of Convention

 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

 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

  •  (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

 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 * 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 2Canada — Ecuador Income Tax Convention

Marginal note:Citation of Part 2

 This Part may be cited as the Canada — Ecuador Income Tax Convention Act, 2001.

Definition of Convention

 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

 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

  •  (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

 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 * 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 — Venezuela Income Tax Convention

Marginal note:Citation of Part 3

 This Part may be cited as the Canada — Venezuela Income Tax Convention Act, 2001.

Definition of Convention

 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

 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

  •  (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

 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 * 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 4Canada — Peru Income Tax Convention

Marginal note:Citation of Part 4

 This Part may be cited as the Canada — Peru Income Tax Convention Act, 2001.

Definition of Convention

 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

 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

  •  (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

 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 * 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 5Canada — Senegal Income Tax Convention

Marginal note:Citation of Part 5

 This Part may be cited as the Canada — Senegal Income Tax Convention Act, 2001.

 
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