Canada-Belgium Income Tax Convention Act, 1976 (S.C. 1974-75-76, c. 104, Part II)

PART IICanada-Belgium Income Tax Convention

Marginal note:Short title of Part II

4 This Part may be cited as the Canada-Belgium Income Tax Convention Act, 1976.

Marginal note:Convention approved

• 5 (1) The Convention entered into between the Government of Canada and the Government of Belgium, set out in Schedule II, is approved and declared to have the force of law in Canada during such period as, by its terms, the Convention is in force.

• Marginal note:Inconsistent laws

  (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:Regulations

  (3) The Minister of National Revenue may make such regulations as are necessary for the purpose of carrying out the Convention or for giving effect to any of the provisions thereof.

Marginal note:Promulgation of dates

Footnote ^*6 Notice of the day the Convention comes into force and of the day it ceases to be effective shall be given by proclamation of the Governor in Council published in the Canada Gazette.

• Return to footnote ^*[Note: Convention, set out in Schedule II to the Act as amended by subsection 8(1) of the Tax Conventions Implementation Act, 2002, in force October 6, 2004, see SI/2005-86.]