name: Income Tax Conventions Implementation Act, 2001
unofficial_text: # Income Tax Conventions Implementation Act, 2001
  
  SC 2001, c 30
  
  An Act to implement agreements, conventions and protocols concluded between Canada and Slovenia, Ecuador, Venezuela, Peru, Senegal, the Czech Republic, the Slovak Republic and Germany for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
  
  Assented to 2001-12-18
  
  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, 2001.  
  
  # PART 1 
  
  ## Canada — Slovenia Income Tax Convention 
  
  ### Citation of Part 1
  
  2 This Part may be cited as the Canada — Slovenia Income Tax Convention Act, 2001.  
  
  ### Definition of 
  *Convention* 
  
  3 In this Part, 
  *Convention* means the Convention between the Government of Canada and the Government of the Republic of Slovenia set out in Schedule 1.  
  
  ### 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 60 days after its entry into force or termination.  
  * [Note: Convention in force August 12, 2002, see Canada Gazette Part I, Volume 136, page 2474.]  
  
  # PART 2 
  
  ## Canada — Ecuador Income Tax Convention 
  
  ### Citation of Part 2
  
  8 This Part may be cited as the Canada — Ecuador Income Tax Convention Act, 2001.  
  
  ### Definition of 
  *Convention* 
  
  9 In this Part, 
  *Convention* means the Convention between the Government of Canada and the Government of the Republic of Ecuador 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.  
  * [Note: Convention and Protocol in force December 20, 2001, see Canada Gazette Part I, Volume 136, page 361.]  
  
  # PART 3 
  
  ## Canada — Venezuela Income Tax Convention 
  
  ### Citation of Part 3
  
  14 This Part may be cited as the Canada — Venezuela Income Tax Convention Act, 2001.  
  
  ### Definition of 
  *Convention* 
  
  15 In this Part, 
  *Convention* means the Convention between the Government of Canada and the Government of the Bolivarian Republic of Venezuela 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, by its terms, it 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 of the Convention and the provisions of any other law, the provisions of this Part and of 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 in force May 5, 2004, see Canada Gazette Part I, volume 138, page 1879.]  
  
  # PART 4 
  
  ## Canada — Peru Income Tax Convention 
  
  ### Citation of Part 4
  
  20 This Part may be cited as the Canada — Peru Income Tax Convention Act, 2001.  
  
  ### Definition of 
  *Convention* 
  
  21 In this Part, 
  *Convention* means the Convention between the Government of Canada and the Government of the Republic of Peru 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 February 17, 2003, see Canada Gazette Part I, Volume 137, page 1011.]  
  
  # PART 5 
  
  ## Canada — Senegal Income Tax Convention 
  
  ### Citation of Part 5
  
  26 This Part may be cited as the Canada — Senegal Income Tax Convention Act, 2001.  
  
  ### Definition of 
  *Convention* 
  
  27 In this Part, 
  *Convention* means the Convention between the Government of Canada and the Government of the Republic of Senegal set out in Schedule 5.  
  
  ### 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.  
  * [Note: Convention in force October 7, 2003, see Canada Gazette Part I, Volume 137, page 3556.]  
  
  # PART 6 
  
  ## Canada — Czech Republic Income Tax Convention 
  
  ### Citation of Part 6
  
  32 This Part may be cited as the Canada — Czech Republic Income Tax Convention Act, 2001.  
  
  ### Definition of 
  *Convention* 
  
  33 In this Part, 
  *Convention* means the Convention between the Government of Canada and the Government of the Czech Republic set out in Schedule 6.  
  
  ### 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 in force May 28, 2002, see Canada Gazette Part I, Volume 136, page 2290.]  
  
  # PART 7 
  
  ## Canada — Slovak Republic Income Tax Agreement 
  
  ### Citation of Part 7
  
  38 This Part may be cited as the Canada — Slovak Republic Income Tax Agreement Act, 2001.  
  
  ### Definition of 
  *Agreement* 
  
  39 In this Part, 
  *Agreement* means the Agreement between the Government of Canada and the Government of the Slovak Republic set out in Schedule 7.  
  
  ### Agreement approved
  
  40 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
  
  41 (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
  
  42 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
  
   * 43  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 in force December 20, 2001, see Canada Gazette Part I, Volume 136, page 362.]  
  
  # PART 8 
  
  ## Canada — Germany Income Tax Agreement 
  
  ## Canada — Germany Tax Agreement Act, 1982 
  44 and 45 [Amendments] 
  46 (1) [Amendment] 
   * (2)  Subsection (1) comes into force on the day following the day on which the Agreement set out in Part 1 of Schedule 8 enters into force. 
  * [Note: Agreement in force March 28, 2002, see Canada Gazette Part I, Volume 136, page 1477.]  
  
  ### Agreement approved
  
   * 47  The Agreement set out in Part 1 of Schedule 8, as amended by the Protocol set out in Part 2 of that Schedule, is approved and has the force of law in Canada during the period that, by its terms, it is in force. 
  * [Note: Agreement and Protocol in force March 28, 2002, see Canada Gazette Part I, Volume 136, page 1477.]  
  
  