Tax Conventions Implementation Act, 2002 (S.C. 2002, c. 24)
Full Document:
- HTMLFull Document: Tax Conventions Implementation Act, 2002 (Accessibility Buttons available) |
- XMLFull Document: Tax Conventions Implementation Act, 2002 [13 KB] |
- PDFFull Document: Tax Conventions Implementation Act, 2002 [138 KB]
Act current to 2024-10-30
Tax Conventions Implementation Act, 2002
S.C. 2002, c. 24
Assented to 2002-12-12
An Act to implement an agreement, conventions and protocols concluded between Canada and Kuwait, Mongolia, the United Arab Emirates, Moldova, Norway, Belgium and Italy for the avoidance of double taxation and the prevention of fiscal evasion and to amend the enacted text of three tax treaties
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 Tax Conventions Implementation Act, 2002.
PART 1Canada — Kuwait Tax Agreement
2 (1) The Canada — Kuwait Tax Agreement Act, 2002 is enacted as follows:
(2) The schedule to the Canada — Kuwait Tax Agreement Act, 2002 is set out in Schedule 1 to this Act.
PART 2Canada — Mongolia Tax Convention
3 (1) The Canada — Mongolia Tax Convention Act, 2002 is enacted as follows:
(2) The schedule to the Canada — Mongolia Tax Convention Act, 2002 is set out in Schedule 2 to this Act.
PART 3Canada — United Arab Emirates Tax Convention
4 (1) The Canada — United Arab Emirates Tax Convention Act, 2002 is enacted as follows:
[See Canada — United Arab Emirates Tax Convention Act, 2002]
(2) Schedules 1 and 2 to the Canada — United Arab Emirates Tax Convention Act, 2002 are set out in Schedule 3 to this Act.
PART 4Canada — Moldova Tax Convention
5 (1) The Canada — Moldova Tax Convention Act, 2002 is enacted as follows:
(2) Schedules 1 and 2 to the Canada — Moldova Tax Convention Act, 2002 are set out in Schedule 4 to this Act.
PART 5Canada — Norway Tax Conventions
Canada — Norway Tax Convention Act, 2002
6 (1) The Canada — Norway Tax Convention Act, 2002 is enacted as follows:
(2) The schedule to the Canada — Norway Tax Convention Act, 2002 is set out in Schedule 5 to this Act.
Canada — Norway Income Tax Convention Act, 1967
7 [Amendment]
PART 6Canada — Belgium Tax Convention
8 [Amendment]
PART 7Canada — Italy Tax Convention
9 [Amendment]
PART 8Canada — Vietnam Tax Agreement
10 [Amendment]
PART 9Canada — Portugal Tax Convention
11 [Amendment]
PART 10Canada — Senegal Tax Convention
12 [Amendment]
SCHEDULE 1(Section 2)
SCHEDULE 2(Section 3)
SCHEDULE 3(Section 4)
[See Canada — United Arab Emirates Tax Convention Act, 2002]
SCHEDULE 4(Section 5)
SCHEDULE 5(Section 6)
SCHEDULES 6 AND 7
[Amendments]
- Date modified: