name: Income Tax Conventions Implementation Act, 1995
unofficial_text: # Income Tax Conventions Implementation Act, 1995
  
  SC 1995, c 37
  
  An Act to implement a convention between Canada and the Republic of Latvia, a convention between Canada and the Republic of Estonia, a convention between Canada and the Republic of Trinidad and Tobago and a protocol between Canada and the Republic of Hungary, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
  
  Assented to 1995-11-8
  
  Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 
  
  ## Short Title 
  
  ### Short title
  
  1 This Act may be cited as the Income Tax Conventions Implementation Act, 1995.  
  
  # PART I 
  
  ## Canada-Latvia Income Tax Convention 
  
  ### Citation of Part I
  
  2 This Part may be cited as the Canada-Latvia Income Tax Convention Act, 1995.  
  
  ### Definition of “Convention”
  
  3 In this Part, “Convention” means the Convention between the Government of Canada and the Government of the Republic of Latvia set out in Schedule I. 
  
  ### 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. 
  
  ### 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. 
  
  ### 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.  
  
  ### 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. 
  
  ### Publication of notice
  
  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.  
  
  # PART II 
  
  ## Canada-Estonia Income Tax Convention 
  
  ### Citation of Part II
  
  8 This Part may be cited as the Canada-Estonia Income Tax Convention Act, 1995.  
  
  ### Definition of “Convention”
  
  9 In this Part, “Convention” means the Convention between the Government of Canada and the Government of the Republic of Estonia set out in Schedule II. 
  
  ### 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. 
  
  ### 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. 
  
  ### 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.  
  
  ### 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. 
  
  ### Publication of notice
  
  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.  
  
  # PART III 
  
  ## Canada-Trinidad and Tobago Income Tax Convention 
  
  ### Citation of Part III
  
  14 This Part may be cited as the Canada-Trinidad and Tobago Income Tax Convention Act, 1995.  
  
  ### Definition of “Convention”
  
  15 In this Part, “Convention” means the Convention between the Government of Canada and the Government of the Republic of Trinidad and Tobago set out in Schedule III. 
  
  ### 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. 
  
  ### 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. 
  
  ### 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.  
  
  ### 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. 
  
  ### Publication of notice
  
  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.  
  
  # PART IV 
  
  ## Protocol to the Canada-Hungary Income Tax Convention 
  20 to 22 [Amendments] 
  
  