Income Tax Conventions Implementation Act, 1997 (S.C. 1997, c. 38)
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Act current to 2024-04-01
Income Tax Conventions Implementation Act, 1997
S.C. 1997, c. 38
Assented to 1997-12-10
An Act to implement a convention between Canada and Sweden, a convention between Canada and the Republic of Lithuania, a convention between Canada and the Republic of Kazakhstan, a convention between Canada and the Republic of Iceland and a convention between Canada and the Kingdom of Denmark for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and to amend the Canada-Netherlands Income Tax Convention Act, 1986 and the Canada-United States Tax Convention Act, 1984
Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:
Short Title
Marginal note:Short title
1 This Act may be cited as the Income Tax Conventions Implementation Act, 1997.
PART 1Canada — Sweden Income Tax Convention
Marginal note:Citation of Part 1
2 This Part may be cited as the Canada — Sweden Income Tax Convention Act, 1997.
Definition of Convention
3 In this Part, Convention means the Convention between the Government of Canada and the Government of Sweden set out in Schedule 1.
Marginal note:Convention approved
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.
Marginal note:Inconsistent laws — general rule
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.
Marginal note: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.
Marginal note:Regulations
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.
Marginal note:Publication of notice
Footnote *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.
Return to footnote *[Note: Convention in force December 23, 1997, see Canada Gazette Part I, Volume 132, page 157.]
PART 2Canada — Lithuania Income Tax Convention
Marginal note:Citation of Part 2
8 This Part may be cited as the Canada — Lithuania Income Tax Convention Act, 1997.
Definition of Convention
9 In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Lithuania set out in Schedule 2.
Marginal note:Convention approved
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.
Marginal note:Inconsistent laws — general rule
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.
Marginal note: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.
Marginal note:Regulations
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.
Marginal note:Publication of notice
Footnote *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.
Return to footnote *[Note: Convention in force December 12, 1997, see Canada Gazette Part I, Volume 132, page 157.]
PART 3Canada — Kazakhstan Income Tax Convention
Marginal note:Citation of Part 3
14 This Part may be cited as the Canada — Kazakhstan Income Tax Convention Act, 1997.
Definition of Convention
15 In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Kazakhstan set out in Schedule 3, as amended by the Protocol set out in that Schedule.
Marginal note:Convention approved
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.
Marginal note:Inconsistent laws — general rule
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.
Marginal note: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.
Marginal note:Regulations
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.
Marginal note:Publication of notice
Footnote *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.
Return to footnote *[Note: Convention in force March 30, 1998, see Canada Gazette Part I, Volume 132, page 1059.]
PART 4Canada — Iceland Income Tax Convention
Marginal note:Citation of Part 4
20 This Part may be cited as the Canada — Iceland Income Tax Convention Act, 1997.
Definition of Convention
21 In this Part, Convention means the Convention between the Government of Canada and the Government of the Republic of Iceland set out in Schedule 4.
Marginal note:Convention approved
22 The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.
Marginal note:Inconsistent laws — general rule
23 (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.
Marginal note: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.
Marginal note:Regulations
24 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.
Marginal note:Publication of notice
Footnote *25 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.
Return to footnote *[Note: Convention in force January 30, 1998, see Canada Gazette Part I, Volume 132, page 157.]
PART 5Canada — Denmark Income Tax Convention
Marginal note:Citation of Part 5
26 This Part may be cited as the Canada — Denmark Income Tax Convention Act, 1997.
Definition of Convention
27 In this Part, Convention means the Convention between the Government of Canada and the Government of the Kingdom of Denmark set out in Schedule 5, as amended by the Protocol set out in that Schedule.
Marginal note:Convention approved
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.
Marginal note:Inconsistent laws — general rule
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.
Marginal note: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.
Marginal note:Regulations
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.
Marginal note:Publication of notice
Footnote *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.
Return to footnote *[Note: Convention in force March 2, 1998, see Canada Gazette Part I, Volume 132, page 783.]
PART 6Canada — Netherlands Income Tax Convention
32 and 33 [Amendments]
PART 7Canada — United States Tax Convention
34 and 35 [Amendments]
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