name: Income Tax Conventions Implementation Act, 1999
unofficial_text: # Income Tax Conventions Implementation Act, 1999
  
  SC 2000, c 11
  
  An Act to implement an agreement, conventions and protocols between Canada and Kyrgyzstan, Lebanon, Algeria, Bulgaria, Portugal, Uzbekistan, Jordan, Japan and Luxembourg for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
  
  Assented to 2000-6-29
  
  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, 1999.  
  
  # PART 1 
  
  ## Canada — Kyrgyzstan Income Tax Agreement 
  
  ### Citation of Part 1
  
  2 This Part may be cited as the Canada — Kyrgyzstan Income Tax Agreement Act, 1999.  
  
  ### Definition of 
  *Agreement* 
  
  3 In this Part, 
  *Agreement* means the Agreement between the Government of Canada and the Government of the Kyrgyz Republic set out in Part 1 of Schedule 1, as amended by the protocol set out in Part 2 of that Schedule.  
  
  ### Agreement approved
  
  4 The Agreement is approved and has the force of law in Canada during the period that the Agreement, 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 Agreement and the provisions of any other law, the provisions of this Part and the Agreement prevail to the extent of the inconsistency. 
  
  ### 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.  
  
  ### Regulations
  
  6 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. 
  
  ### Publication of notice
  
   * 7  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.  
  * [Note: Agreement and Protocol in force December 4, 2000, see Canada Gazette Part I, Volume 135, page 222.]  
  
  # PART 2 
  
  ## Canada — Lebanon Income Tax Convention 
  
  ### Citation of Part 2
  
  8 This Part may be cited as the Canada — Lebanon Income Tax Convention Act, 1999.  
  
  ### Definition of 
  *Convention* 
  
  9 In this Part, 
  *Convention* means the Convention between the Government of Canada and the Government of the Republic of Lebanon set out in Part 1 of Schedule 2, as amended by the protocol set out in Part 2 of that Schedule.  
  
  ### 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 60 days after its entry into force or termination.  
  
  # PART 3 
  
  ## Canada — Algeria Income Tax Convention 
  
  ### Citation of Part 3
  
  14 This Part may be cited as the Canada — Algeria Income Tax Convention Act, 1999.  
  
  ### Definition of 
  *Convention* 
  
  15 In this Part, 
  *Convention* means the Convention between the Government of Canada and the Government of the People’s Democratic Republic of Algeria set out in Part 1 of Schedule 3, as amended by the protocol set out in Part 2 of that Schedule.  
  
  ### 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 60 days after its entry into force or termination.  
  * [Note: Convention and Protocol in force December 26, 2000, see Canada Gazette Part I, Volume 135, page 222.]  
  
  # PART 4 
  
  ## Canada — Bulgaria Income Tax Convention 
  
  ### Citation of Part 4
  
  20 This Part may be cited as the Canada — Bulgaria Income Tax Convention Act, 1999.  
  
  ### Definition of 
  *Convention* 
  
  21 In this Part, 
  *Convention* means the Convention between the Government of Canada and the Government of the Republic of Bulgaria set out in Part 1 of Schedule 4, as amended by the protocol set out in Part 2 of that Schedule.  
  
  ### Convention approved
  
  22 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
  
  23 (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
  
  24 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
  
   * 25  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.  
  * [Note: Convention and Protocol in force October 25, 2001, see Canada Gazette Part I, Volume 136, page 760.]  
  
  # PART 5 
  
  ## Canada — Portugal Income Tax Convention 
  
  ### Citation of Part 5
  
  26 This Part may be cited as the Canada — Portugal Income Tax Convention Act, 1999.  
  
  ### Definition of 
  *Convention* 
  
  27 In this Part, 
  *Convention* means the Convention between the Government of Canada and the Government of the Portuguese Republic set out in Part 1 of Schedule 5, as amended by the protocol set out in Part 2 of that Schedule.  
  
  ### Convention approved
  
  28 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
  
  29 (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
  
  30 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
  
  31 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.  
  
  # PART 6 
  
  ## Canada — Uzbekistan Income Tax Convention 
  
  ### Citation of Part 6
  
  32 This Part may be cited as the Canada — Uzbekistan Income Tax Convention Act, 1999.  
  
  ### Definition of 
  *Convention* 
  
  33 In this Part, 
  *Convention* means the Convention between the Government of Canada and the Government of the Republic of Uzbekistan set out in Part 1 of Schedule 6, as amended by the protocol set out in Part 2 of that Schedule.  
  
  ### Convention approved
  
  34 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
  
  35 (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
  
  36 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
  
   * 37  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.  
  * [Note: Convention and Protocol in force September 14, 2000, see Canada Gazette Part I, Volume 135, page 38.]  
  
  # PART 7 
  
  ## Canada — Jordan Income Tax Convention 
  
  ### Citation of Part 7
  
  38 This Part may be cited as the Canada — Jordan Income Tax Convention Act, 1999.  
  
  ### Definition of 
  *Convention* 
  
  39 In this Part, 
  *Convention* means the Convention between the Government of Canada and the Government of the Hashemite Kingdom of Jordan set out in Part 1 of Schedule 7, as amended by the protocol set out in Part 2 of that Schedule.  
  
  ### Convention approved
  
  40 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
  
  41 (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
  
  42 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
  
   * 43  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.  
  * [Note: Convention and Protocol in force December 24, 2000, see Canada Gazette Part I, Volume 135, page 222.]  
  
  # PART 8 
  
  ## Canada — Japan Income Tax Convention 
  
  ## Canada-Japan Income Tax Convention Act, 1986 
  44 [Amendment] 
  
  ## An Act to implement conventions between Canada and the Kingdom of the Netherlands and Canada and Japan and agreements between Canada and the People’s Republic of China and Canada and the Republic of Malta for the avoidance of double taxation with respect to income tax 
  45 [Amendment] 
  
  ### Protocol approved
  
  46 The protocol set out in Schedule 8 is approved and has the force of law in Canada during the period that the protocol, by its terms, is in force. 
  
  ### Publication of notice
  
   * 47  The Minister of Finance shall cause a notice of the day on which the protocol set out in Schedule 8 enters into force to be published in the Canada Gazette within 60 days after its entry into force.  
  * [Note: Protocol in force December 14, 2000, see Canada Gazette Part I, Volume 134, page 3803.]  
  
  # PART 9 
  
  ## Canada — Luxembourg Income Tax Convention 
  
  ### Citation of Part 9
  
  48 This Part may be cited as the Canada — Luxembourg Income Tax Convention Act, 1999.  
  
  ### Definition of 
  *Convention* 
  
  49 In this part, 
  *Convention* means the Convention between the Government of Canada and the Government of the Grand Duchy of Luxembourg set out in Part 1 of Schedule 9, as amended by the Protocol and the Agreement set out, respectively, in Parts 2 and 3 of that Schedule.  
  
  ### Convention approved
  
  50 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
  
  51 (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
  
  52 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
  
   * 53  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.  
  * [Note: Convention in force October 17, 2000, see Canada Gazette Part I, Volume 134, page 3718.]  
  
  