Tax Conventions Implementation Act, 2013 (S.C. 2013, c. 27)

Short Title

Marginal note:Short title

1 This Act may be cited as the Tax Conventions Implementation Act, 2013.

PART 1Canada–Namibia Tax Convention

2 The Canada–Namibia Tax Convention Act, 2013, whose text is as follows and whose Schedules 1 and 2 are set out in Schedule 1 to this Act, is enacted:

[See Canada–Namibia Tax Convention Act, 2013]

PART 2Canada–Serbia Tax Convention

3 The Canada–Serbia Tax Convention Act, 2013, whose text is as follows and whose Schedules 1 and 2 are set out in Schedule 2 to this Act, is enacted:

[See Canada–Serbia Tax Convention Act, 2013]

PART 3Canada–Poland Tax Convention

4 The Canada–Poland Tax Convention Act, 2013, whose text is as follows and whose Schedules 1 and 2 are set out in Schedule 3 to this Act, is enacted:

[See Canada–Poland Tax Convention Act, 2013]

PART 4Canada–Hong Kong Tax Agreement

5 The Canada–Hong Kong Tax Agreement Act, 2013, whose text is as follows and whose Schedules 1 and 2 are set out in Schedule 4 to this Act, is enacted:

[See Canada–Hong Kong Tax Agreement Act, 2013]

PART 5Canada–Luxembourg Tax Convention

Income Tax Conventions Implementation Act, 1999

6 [Amendment]

7 [Amendment]

8 [Amendment]

Canada–Luxembourg 2012 Protocol and Agreement

Marginal note:Instruments approved

9 The Protocol and the Agreement set out in Schedule 5 are approved and have the force of law in Canada during the period that, by their terms, they are in force.

Marginal note:Notification

Footnote ^*10 The Minister of Finance must cause a notice of the day on which the Protocol and the Agreement set out in Schedule 5 enter into force to be published in the Canada Gazette within 60 days after their entry into force.

• Return to footnote ^*[Note: Protocol and Agreement in force December 10, 2013, see Canada Gazette Part I, Volume 148, page 160.]

Marginal note:Coming into force

Footnote ^*11 Sections 6 to 8 come into force on January 1 of the calendar year following the calendar year in which the Protocol and the Agreement set out in Schedule 5 enter into force.

• Return to footnote ^*[Note: Sections 6 to 8 in force January 1, 2014, see Canada Gazette Part I, Volume 148, page 160.]

PART 6Canada–Switzerland Tax Convention

Marginal note:Supplementary convention approved

12 The Supplementary Convention set out in Schedule 6 is approved and has the force of law in Canada during the period that, by its terms, it is in force.

Marginal note:Notification

Footnote ^*13 The Minister of Finance must cause a notice of the day on which the Supplementary Convention set out in Schedule 6 enters into force to be published in the Canada Gazette within 60 days after its entry into force.

• Return to footnote ^*[Note: Convention in force October 31, 2013, see Canada Gazette Part I, Volume 147, page 2725.]

Marginal note:Inconsistent laws

14 For greater certainty, subject to the provisions of the Income Tax Conventions Interpretation Act, the provisions of the Convention between the Government of Canada and the Swiss Federal Council for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, as altered by the Protocol done on October 22, 2010 and the Supplementary Convention set out in Schedule 6, prevail over the provisions of any other law to the extent of the inconsistency.

Marginal note:Coordination

15 For greater certainty, subject to sections 12 and 13, section 19 of An Act to implement conventions between Canada and Morocco, Canada and Pakistan, Canada and Singapore, Canada and the Philippines, Canada and the Dominican Republic and Canada and Switzerland for the avoidance of double taxation with respect to income tax applies to the Convention between the Government of Canada and the Swiss Federal Council for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, as altered by the Protocol done on October 22, 2010 and the Supplementary Convention set out in Schedule 6.