Bill C-105
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42-43-44 ELIZABETH II |
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CHAPTER 27 |
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An Act to implement a convention between
Canada and the Republic of Latvia, a
convention between Canada and the
Republic of Estonia, a convention
between Canada and the Republic of
Trinidad and Tobago and a protocol
between Canada and the Republic of
Hungary, for the avoidance of double
taxation and the prevention of fiscal
evasion with respect to taxes on income
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[Assented to 8 November, 1995]
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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, 1995.
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PART I |
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CANADA-LATVIA INCOME TAX CONVENTION |
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| Citation of
Part I
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2. This Part may be cited as the
Canada-Latvia Income Tax Convention Act,
1995.
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| Definition of
``Convention'
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3. In this Part, ``Convention'' means the
Convention between the Government of
Canada and the Government of the Republic
of Latvia set out in Schedule I.
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| Convention
approved
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4. 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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5. (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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6. 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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7. 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 II |
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CANADA-ESTONIA INCOME TAX CONVENTION |
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| Citation of
Part II
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8. This Part may be cited as the
Canada-Estonia Income Tax Convention Act,
1995.
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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 Estonia 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-TRINIDAD AND TOBAGO INCOME TAX CONVENTION |
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| Citation of
Part III
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14. This Part may be cited as the
Canada-Trinidad and Tobago Income Tax
Convention Act, 1995.
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| Definition of
``Convention'
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15. In this Part, ``Convention'' means the
Convention between the Government of
Canada and the Government of the Republic
of Trinidad and Tobago set out in Schedule III.
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| Convention
approved
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16. 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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17. (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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18. 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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19. 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 IV |
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PROTOCOL TO THE CANADA-HUNGARY INCOME TAX CONVENTION |
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| 1994, c. 17,
Part I
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Canada-Hungary Income Tax Convention Act, 1994 |
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20. Section 2 of the Canada-Hungary
Income Tax Convention Act, 1994 is
replaced by the following:
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| Definition of
``Convention'
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2. In this Part, ``Convention'' means the
convention between the Government of
Canada and the Government of Hungary set
out in Schedule I, as amended by the protocol
set out in Schedule I.1.
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21. The Act is amended by adding, after
Schedule I, Schedule I.1 as set out in
Schedule IV to this Act.
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| Publication of
notice
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22. The Minister of Finance shall cause a
notice of the day on which the protocol set
out in Schedule IV to this Act enters into
force to be published in the Canada Gazette
within sixty days after its entry into force.
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