Tax Conventions Implementation Act, 2002 (S.C. 2002, c. 24)
Full Document:
Assented to 2002-12-21
Tax Conventions Implementation Act, 2002
S.C. 2002, c. 24
Assented to 2002-12-21
An Act to implement an agreement, conventions and protocols concluded between Canada and Kuwait, Mongolia, the United Arab Emirates, Moldova, Norway, Belgium and Italy for the avoidance of double taxation and the prevention of fiscal evasion and to amend the enacted text of three tax treaties
SUMMARY
The main purpose of this enactment is to implement tax treaties — tax conventions or agreements and protocols thereto — that have been concluded with Kuwait, Mongolia, the United Arab Emirates, Moldova, Norway, Belgium and Italy. This enactment also amends the enacted text of three tax treaties.
Parts 1 to 4 of this enactment implement tax treaties with Kuwait, Mongolia, the United Arab Emirates and Moldova. This is the first time that Canada has concluded a tax treaty with any of these States.
Parts 5 to 7 of this enactment implement the most recent tax treaties with Norway, Belgium and Italy.
Parts 8 to 10 of this enactment correct errors in the English version of tax treaties with Vietnam, Portugal and Senegal, which are already enacted.
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 Tax Conventions Implementation Act, 2002.
PART 1CANADA–KUWAIT TAX AGREEMENT
2. (1) The Canada–Kuwait Tax Agreement Act, 2002 is enacted as follows:
An Act to implement the Canada–Kuwait Tax Agreement
Marginal note:Short title
1. This Act may be cited as the Canada–Kuwait Tax Agreement Act, 2002.
Definition of “Agreement”
2. In this Act, “Agreement” means the Agreement between the Government of Canada and the Government of the State of Kuwait set out in the schedule.
Marginal note:Agreement approved
3. The Agreement is approved and has the force of law in Canada during the period that the Agreement, by its terms, is in force.
Marginal note:Inconsistent laws — general rule
4. (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Agreement and the provisions of any other law, the provisions of this Act and the Agreement prevail to the extent of the inconsistency.
Marginal note:Inconsistent laws — exception
(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.
Marginal note:Regulations
5. 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.
Marginal note:Notification
6. 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 60 days after its entry into force or termination.
(2) The schedule to the Canada–Kuwait Tax Agreement Act, 2002 is set out in Schedule 1 to this Act.
PART 2CANADA–MONGOLIA TAX CONVENTION
3. (1) The Canada–Mongolia Tax Convention Act, 2002 is enacted as follows:
An Act to implement the Canada–Mongolia Tax Convention
Marginal note:Short title
1. This Act may be cited as the Canada–Mongolia Tax Convention Act, 2002.
Definition of “Convention”
2. In this Act, “Convention” means the Convention between the Government of Canada and the Government of Mongolia set out in the schedule.
Marginal note:Convention approved
3. 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
4. (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act 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
5. 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:Notification
6. 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.
(2) The schedule to the Canada–Mongolia Tax Convention Act, 2002 is set out in Schedule 2 to this Act.
PART 3CANADA–UNITED ARAB EMIRATES TAX CONVENTION
4. (1) The Canada–United Arab Emirates Tax Convention Act, 2002 is enacted as follows:
An Act to implement the Canada–United Arab Emirates Tax Convention
Marginal note:Short title
1. This Act may be cited as the Canada–United Arab Emirates Tax Convention Act, 2002.
Definition of “Convention”
2. In this Act, “Convention” means the Convention between the Government of Canada and the Government of the United Arab Emirates set out in Schedule 1, as amended by the Protocol set out in Schedule 2.
Marginal note:Convention approved
3. 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
4. (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act 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
5. 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:Notification
6. 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.
(2) Schedules 1 and 2 to the Canada–United Arab Emirates Tax Convention Act, 2002 are set out in Schedule 3 to this Act.
PART 4CANADA–MOLDOVA TAX CONVENTION
5. (1) The Canada–Moldova Tax Convention Act, 2002 is enacted as follows:
An Act to implement the Canada–Moldova Tax Convention
Marginal note:Short title
1. This Act may be cited as the Canada–Moldova Tax Convention Act, 2002.
Definition of “Convention”
2. In this Act, “Convention” means the Convention between the Government of Canada and the Government of the Republic of Moldova set out in Schedule 1, as amended by the Protocol set out in Schedule 2.
Marginal note:Convention approved
3. 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
4. (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act 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
5. 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:Notification
6. 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.
(2) Schedules 1 and 2 to the Canada–Moldova Tax Convention Act, 2002 are set out in Schedule 4 to this Act.
PART 5CANADA–NORWAY TAX CONVENTIONS
Canada–Norway Tax Convention Act, 2002
6. (1) The Canada–Norway Tax Convention Act, 2002 is enacted as follows:
An Act to implement the 2002 Canada–Norway Tax Convention
Marginal note:Short title
1. This Act may be cited as the Canada–Norway Tax Convention Act, 2002.
Definition of “Convention”
2. In this Act, “Convention” means the Convention between the Government of Canada and the Government of the Kingdom of Norway set out in the schedule.
Marginal note:Convention approved
3. 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
4. (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act 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
5. 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:Notification — Convention
6. 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.
Marginal note:Notification — earlier tax treaties
7. The Minister of Finance shall, within 60 days after the entry into force of the Convention, cause to be published a notice of the dates on which the Agreement between the Government of Canada and the Government of the Kingdom of Norway, referred to in paragraph 4 of Article 31 of the Convention, and the 1966 Convention, referred to in paragraph 5 of Article 31 of the Convention, terminate.
(2) The schedule to the Canada–Norway Tax Convention Act, 2002 is set out in Schedule 5 to this Act.
- Date modified: