Proclamation Giving Notice of the Coming into Force on October 6, 2004 of the Convention Between Canada and Belgium for the Avoidance of Double Taxation (SI/2005-86)

ADRIENNE CLARKSON

Canada

Elizabeth the Second, by the Grace of God of the United Kingdom, Canada and Her other Realms and Territories QUEEN, Head of the Commonwealth, Defender of the Faith.

To all to whom these presents shall come or whom the same may in any way concern,

Greeting:

A Proclamation

Whereas section 6 of An Act to implement conventions for the avoidance of double taxation with respect to income tax between Canada and France, Canada and Belgium and Canada and Israel (“the Act”) provides that notice of the day the Convention between the Government of Canada and the Government of the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital comes into force and of the day it ceases to be effective shall be given by proclamation of the Governor in Council published in the Canada Gazette;

Whereas the Convention between the Government of Canada and the Government of the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital, set out in Schedule II to the Act as amended by subsection 8(1) of the Tax Conventions Implementation Act, 2002, came into force on October 6, 2004;

And whereas, by Order in Council P.C. 2005-1512 of August 31, 2005, the Governor in Council directed that a proclamation do issue giving notice that

• (a) the Convention between the Government of Canada and the Government of the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital, set out in Schedule II to the Act as amended by subsection 8(1) of the Tax Conventions Implementation Act, 2002, came into force on October 6, 2004, and

• (b) the Convention between Canada and Belgium for the avoidance of double taxation and the settlement of other matters with respect to taxes on income, set out in Schedule II to the Act, as that schedule read before it was replaced by subsection 8(1) of the Tax Conventions Implementation Act, 2002, ceases to apply in accordance with Article 28 of the Convention referred to in paragraph (a);

Now know you that We, by and with the advice of Our Privy Council for Canada, do by this Our proclamation, pursuant to section 6 of the Act, give notice that

• (a) the Convention between the Government of Canada and the Government of the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital, set out in Schedule II to the Act as amended by subsection 8(1) of the Tax Conventions Implementation Act, 2002, came into force on October 6, 2004, and

• (b) the Convention between Canada and Belgium for the avoidance of double taxation and the settlement of other matters with respect to taxes on income, set out in Schedule II to the Act, as that schedule read before it was replaced by subsection 8(1) of the Tax Conventions Implementation Act, 2002, ceases to apply in accordance with Article 28 of the Convention referred to in paragraph (a).

Of all which Our loving subjects and all others whom these Presents may concern are hereby required to take notice and to govern themselves accordingly.

In testimony whereof, We have caused this Our proclamation to be published and the Great Seal of Canada to be hereunto affixed. Witness: Our Right Trusty and Well-beloved Adrienne Clarkson, Chancellor and Principal Companion of Our Order of Canada, Chancellor and Commander of Our Order of Military Merit, Chancellor and Commander of Our Order of Merit of the Police Forces, Governor General and Commander-in-Chief of Canada.

At Our Government House, in Our City of Ottawa, this twentysecond day of September in the year of Our Lord two thousand and five and in the fifty-fourth year of Our Reign.

By Command,