Canada-Argentina Income Tax Convention Act, 1994 (S.C. 1994, c. 17, Part IV)

PART IVCanada-Argentina Income Tax Convention

Marginal note:Citation of Part IV

19 This Part may be cited as the Canada-Argentina Income Tax Convention Act, 1994.

Definition of Convention

20 In this Part, Convention means the Convention between the Government of Canada and the Government of the Argentine Republic set out in Schedule V, as amended by the Protocol set out in Schedule VI.

Marginal note:Convention approved

21 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

• 22 (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:Idem

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

Marginal note:Regulations

23 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 ^*24 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 ratification or termination.

• Return to footnote ^*[Note: Convention in force December 30, 1994, see Canada Gazette Part I, Volume 129, page 257.]