Bill C-37
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2nd Session, 35th Parliament, 45 Elizabeth II, 1996-97
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The House of Commons of Canada
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BILL C-37 |
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An Act to implement an agreement between
Canada and the Russian Federation, a
convention between Canada and the
Republic of South Africa, an agreement
between Canada and the United Republic
of Tanzania, an agreement between
Canada and the Republic of India and a
convention between Canada and
Ukraine, for the avoidance of double
taxation and the prevention of fiscal
evasion with respect to taxes on income
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SHORT TITLE |
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| Short title
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1. This Act may be cited as the Income Tax
Conventions Implementation Act, 1996.
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PART I |
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CANADA-RUSSIA INCOME TAX AGREEMENT |
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| Citation of
Part I
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2. This Part may be cited as the
Canada-Russia Income Tax Agreement Act,
1996.
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| Definition of
``Agreement''
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3. In this Part, ``Agreement'' means the
Agreement between the Government of
Canada and the Government of the Russian
Federation set out in Schedule I, as amended
by the Protocol set out in that Schedule.
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| Agreement
approved
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4. The Agreement is approved and has the
force of law in Canada during the period that
the Agreement, by its terms, is in force.
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| Inconsistent
laws -
general rule
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5. (1) Subject to subsection (2), in the event
of any inconsistency between the provisions
of this Part or the Agreement and the
provisions of any other law, the provisions of
this Part and the Agreement prevail to the
extent of the inconsistency.
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| Inconsistent
laws -
exception
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(2) In the event of any inconsistency
between the provisions of the Agreement 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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| Regulations
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6. The Minister of National Revenue may
make any regulations that are necessary for
carrying out the Agreement or for giving
effect to any of its provisions.
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| Publication of
notice
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7. The Minister of Finance shall cause a
notice of the day on which the Agreement
enters into force and of the day on which it
ceases to have effect to be published in the
Canada Gazette within sixty days after its
entry into force or termination.
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PART II |
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CANADA-SOUTH AFRICA INCOME TAX CONVENTION |
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| Citation of
Part II
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8. This Part may be cited as the
Canada-South Africa Income Tax
Convention Act, 1996.
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| Definition of
``Convention'
'
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9. In this Part, ``Convention'' means the
Convention between the Government of
Canada and the Government of the Republic
of South Africa set out in Schedule II.
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| Convention
approved
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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.
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| Inconsistent
laws -
general rule
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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.
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| Inconsistent
laws -
exception
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(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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| Regulations
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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.
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| Publication of
notice
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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 sixty days after its
entry into force or termination.
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PART III |
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CANADA-TANZANIA INCOME TAX AGREEMENT |
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| Citation of
Part III
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14. This Part may be cited as the
Canada-Tanzania Income Tax Agreement
Act, 1996.
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| Definition of
``Agreement''
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15. In this Part, ``Agreement'' means the
Agreement between the Government of
Canada and the Government of the United
Republic of Tanzania set out in Schedule III.
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| Agreement
approved
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16. The Agreement is approved and has the
force of law in Canada during the period that
the Agreement, by its terms, is in force.
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| Inconsistent
laws -
general rule
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17. (1) Subject to subsection (2), in the
event of any inconsistency between the
provisions of this Part or the Agreement and
the provisions of any other law, the provisions
of this Part and the Agreement prevail to the
extent of the inconsistency.
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| Inconsistent
laws -
exception
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(2) In the event of any inconsistency
between the provisions of the Agreement 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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| Regulations
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18. The Minister of National Revenue may
make any regulations that are necessary for
carrying out the Agreement or for giving
effect to any of its provisions.
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| Publication of
notice
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19. The Minister of Finance shall cause a
notice of the day on which the Agreement
enters into force and of the day on which it
ceases to have effect to be published in the
Canada Gazette within sixty days after its
entry into force or termination.
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PART IV |
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CANADA-INDIA INCOME TAX AGREEMENT |
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| Citation of
Part IV
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20. This Part may be cited as the
Canada-India Income Tax Agreement Act,
1996.
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| Definition of
``Agreement''
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21. In this Part, ``Agreement'' means the
Agreement between the Government of
Canada and the Government of the Republic
of India set out in Schedule IV, as amended by
the Protocol set out in that Schedule.
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| Agreement
approved
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22. The Agreement is approved and has the
force of law in Canada during the period that
the Agreement, by its terms, is in force.
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| Inconsistent
laws -
general rule
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23. (1) Subject to subsection (2), in the
event of any inconsistency between the
provisions of this Part or the Agreement and
the provisions of any other law, the provisions
of this Part and the Agreement prevail to the
extent of the inconsistency.
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| Inconsistent
laws -
exception
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(2) In the event of any inconsistency
between the provisions of the Agreement 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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| Regulations
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24. The Minister of National Revenue may
make any regulations that are necessary for
carrying out the Agreement or for giving
effect to any of its provisions.
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| Publication of
notice
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25. The Minister of Finance shall cause a
notice of the day on which the Agreement
enters into force and of the day on which it
ceases to have effect to be published in the
Canada Gazette within sixty days after its
entry into force or termination.
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PART V |
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CANADA - UKRAINE INCOME TAX CONVENTION |
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| Citation of
Part V
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26. This Part may be cited as the
Canada - Ukraine Income Tax Convention
Act, 1996.
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| Definition of
``Convention'
'
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27. In this Part, ``Convention'' means the
Convention between the Government of
Canada and the Government of Ukraine set
out in Schedule V.
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| Convention
approved
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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.
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| Inconsistent
laws -
general rule
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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.
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| Inconsistent
laws -
exception
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(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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| Regulations
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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.
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| Publication of
notice
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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 sixty days after its
entry into force or termination.
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