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Bill S-3

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PART 8

CANADA-JAPAN INCOME TAX CONVENTION

1986, c. 48, Part II

Canada-Japan Income Tax Convention Act, 1986

44. Section 8 of the Canada-Japan Income Tax Convention Act, 1986 is replaced by the following:

Definition of ``Convention' '

8. In this Part, ``Convention'' means the Convention between the Government of Canada and the Government of Japan set out in Schedule III, as amended by the protocols set out in Schedules IV and IV.1.

1986, c. 48

An Act to implement conventions between Canada and the Kingdom of the Netherlands and Canada and Japan and agreements between Canada and the People's Republic of China and Canada and the Republic of Malta for the avoidance of double taxation with respect to income tax

45. An Act to implement conventions between Canada and the Kingdom of the Netherlands and Canada and Japan and agreements between Canada and the People's Republic of China and Canada and the Republic of Malta for the avoidance of double taxation with respect to income tax is amended by adding, after Schedule IV, Schedule IV.1 as set out in Schedule 8 to this Act.

Protocol approved

46. The protocol set out in Schedule 8 is approved and has the force of law in Canada during the period that the protocol, by its terms, is in force.

Publication of notice

47. The Minister of Finance shall cause a notice of the day on which the protocol set out in Schedule 8 enters into force to be published in the Canada Gazette within 60 days after its entry into force.

PART 9

CANADA-LUXEMBOURG INCOME TAX CONVENTION

Citation of Part 9

48. This Part may be cited as the Canada-Luxembourg Income Tax Convention Act, 1999.

Definition of ``Convention' '

49. In this Part, ``Convention'' means the Convention between the Government of Canada and the Government of the Grand Duchy of Luxembourg set out in Schedule 9.

Convention approved

50. The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.

Inconsistent laws - general rule

51. (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.

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.

Regulations

52. 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.

Publication of notice

53. 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.