name: Canada–United States Tax Convention Act, 1984
unofficial_text: # Canada–United States Tax Convention Act, 1984
  
  SC 1984, c 20
  
  An Act to implement a convention between Canada and the United States with respect to taxes on income and on capital
  
  Assented to 1984-6-28
  
  Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows: 
  
  ### Short title
  
  1 This Act may be cited as the Canada-United States Tax Convention Act, 1984.  
  
  ### Definition of 
  *Convention* 
  
  2 In this Act, 
  *Convention* means the Convention between the Government of Canada and the Government of the United States set out in Schedule I, as amended by the Protocols set out in Schedules II, III, IV, V and VI.  
  
  ### Convention approved
  
  3 (1) The Convention is approved and declared to have the force of law in Canada during such period as, by its terms, the Convention is in force. 
  
  ### Inconsistent laws
  
  (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. 
  
  ### Inconsistent laws
  
  (2.1) 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.  
  
  ### 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. 
  
  ### Notification
  
   * 4  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 on August 16, 1984, see SI/84-233.]  
  
  