Marginal note:Short title

1 This Act may be cited as the Canada–Israel Tax Convention Act, 2016.

Definition of Convention

2 In this Act, Convention means the convention between Canada and the State of Israel 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:Notifications

• 6 (1) The Minister of Finance must cause to be published in the Canada Gazette

  • (a) on or before the 60th day following the day on which the Convention enters into force, a notice of the day on which the Convention has entered into force;

  • (b) on or before the 60th day following the day on which an event causing the termination of the Convention occurs, a notice that the Convention terminates on the last date on which it has effect in accordance with paragraph 2 of Article 29 of the Convention; and

  • (c) on or before the 60th day following the day on which the Convention enters into force, a notice that the Convention Between Canada and the State of Israel for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital, done at Ottawa on 21 July 1975, referred to in this section as the 1975 Convention and set out in Schedule III to An Act to implement conventions for the avoidance of double taxation with respect to income tax between Canada and France, Canada and Belgium and Canada and Israel, (referred to in this section as the 1976 Implementation Act), terminates on the last date on which it has effect in accordance with paragraph 2 of Article 28 of the Convention.

• Marginal note:No notification under 1975 Implementation Act

  (2) Section 9 of the 1976 Implementation Act does not apply in respect of the 1975 Convention ceasing to be effective.

Marginal note:Short title

1 This Act may be cited as the Canada and Taiwan Territories Tax Arrangement Act, 2016.

Definition of Arrangement

2 In this Act, Arrangement means the arrangement between the Canadian Trade Office in Taipei and the Taipei Economic and Cultural Office in Canada set out in Schedule 1, as amended by the Protocol set out in Schedule 2.

Marginal note:Arrangement approved

3 The Arrangement is approved and has the force of law in Canada during the period that the Arrangement, by its terms, has effect.

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 Arrangement and the provisions of any other law, the provisions of this Act and the Arrangement prevail to the extent of the inconsistency.

• Marginal note:Inconsistent laws — exception

  (2) In the event of any inconsistency between the provisions of the Arrangement and the provisions of the Income Tax Conventions Interpretation Act, the provisions of that Act prevail to the extent of the inconsistency.

Marginal note:Interpretation

5 For the purposes of applying the provisions of the Income Tax Act, the Income Tax Conventions Interpretation Act, the Income Tax Application Rules and the Income Tax Regulations in respect of the Arrangement

• (a) references to a “country” or a “state” are, with such modifications as the circumstances require, to be read, respectively, as “country or jurisdiction” or “state or jurisdiction”, as the case may be;

• (b) references to “treaty”, “convention” or “agreement” between Canada and another country or jurisdiction are, with such modifications as the circumstances require, to be read as including the Arrangement; and

• (c) the Arrangement is to be considered as having been entered into between Canada and the jurisdiction of Taiwan.

Marginal note:Regulations

6 The Minister of National Revenue may make any regulations that are necessary for carrying out the Arrangement or for giving effect to any of its provisions.

Marginal note:Notification — entry into effect

• 7 (1) The Minister of Finance must cause a notice of the particular day on which the later of the notifications referred to in Section 27 of the Arrangement is made to be published in the Canada Gazette on or before the 60th day following the particular day.

• Marginal note:Notification — termination

  (2) The Minister of Finance must cause a notice of the particular day on which ends a calendar year and in respect of which is determined the cessation of effect of the Arrangement to be published in the Canada Gazette on or before the 60th day following the particular day.