name: Income Tax Conventions Implementation Act, 1996
unofficial_text: # Income Tax Conventions Implementation Act, 1996
  
  SC 1997, c 27
  
  An Act to implement an agreement between Canada and the Russian Federation, a convention between Canada and the Republic of South Africa, an agreement between Canada and the United Republic of Tanzania, an agreement between Canada and the Republic of India and a convention between Canada and Ukraine, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
  
  Assented to 1997-4-25
  
  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, 1996.  
  
  # PART I 
  
  ## Canada — Russia Income Tax Agreement 
  
  ### Citation of Part I
  
  2 This Part may be cited as the Canada — Russia Income Tax Agreement Act, 1996.  
  
  ### Definition of “Agreement”
  
  3 In this Part, 
  *Agreement* means the Agreement between the Government of Canada and the Government of the Russian Federation set out in Schedule I, as amended by the Protocol set out in 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 sixty days after its entry into force or termination.  
  
  # PART II 
  
  ## Canada — South Africa Income Tax Convention 
  
  ### Citation of Part II
  
  8 This Part may be cited as the Canada — South Africa Income Tax Convention Act, 1996.  
  
  ### Definition of “Convention”
  
  9 In this Part, 
  *Convention* means the Convention between the Government of Canada and the Government of the Republic of South Africa 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 — Tanzania Income Tax Agreement 
  
  ### Citation of Part III
  
  14 This Part may be cited as the Canada — Tanzania Income Tax Agreement Act, 1996.  
  
  ### Definition of “Agreement”
  
  15 In this Part, 
  *Agreement* means the Agreement between the Government of Canada and the Government of the United Republic of Tanzania set out in Schedule III.  
  
  ### Agreement approved
  
  16 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
  
  17 (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
  
  18 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
  
  19 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 sixty days after its entry into force or termination.  
  
  # PART IV 
  
  ## Canada — India Income Tax Agreement 
  
  ### Citation of Part IV
  
  20 This Part may be cited as the Canada — India Income Tax Agreement Act, 1996.  
  
  ### Definition of “Agreement”
  
  21 In this Part, 
  *Agreement* means the Agreement between the Government of Canada and the Government of the Republic of India set out in Schedule IV, as amended by the Protocol set out in that Schedule.  
  
  ### Agreement approved
  
  22 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
  
  23 (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
  
  24 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
  
  25 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 sixty days after its entry into force or termination.  
  
  # PART V 
  
  ## Canada — Ukraine Income Tax Convention 
  
  ### Citation of Part V
  
  26 This Part may be cited as the Canada — Ukraine Income Tax Convention Act, 1996.  
  
  ### Definition of “Convention”
  
  27 In this Part, 
  *Convention* means the Convention between the Government of Canada and the Government of Ukraine set out in Schedule V.  
  
  ### 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 sixty days after its entry into force or termination.  
  
  