name: Canada–Oman Tax Agreement Act, 2004
unofficial_text: # Canada–Oman Tax Agreement Act, 2004
  
  SC 2005, c 8, s 5
  
  An Act to implement the Canada–Oman Tax Agreement
  
  Assented to 2005-3-23
  
  ### Short title
  
  1 This Act may be cited as the Canada–Oman Tax Agreement Act, 2004.  
  
  ### Definition of 
  *Agreement* 
  
  2 In this Act, 
  *Agreement* means the Agreement between the Government of Canada and the Government of the Sultanate of Oman set out in Schedule 1, as amended by the Protocol set out in Schedule 2.  
  
  ### Agreement approved
  
  3 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
  
  4 (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Agreement and the provisions of any other law, the provisions of this Act 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
  
  5 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. 
  
  ### Notification
  
  6 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.  
  
  