name: Income Tax Conventions Implementation Act, 1997
unofficial_text: # Income Tax Conventions Implementation Act, 1997
  
  SC 1997, c 38
  
  An Act to implement a convention between Canada and Sweden, a convention between Canada and the Republic of Lithuania, a convention between Canada and the Republic of Kazakhstan, a convention between Canada and the Republic of Iceland and a convention between Canada and the Kingdom of Denmark for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and to amend the Canada-Netherlands Income Tax Convention Act, 1986 and the Canada-United States Tax Convention Act, 1984
  
  Assented to 1997-12-10
  
  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, 1997.  
  
  # PART 1 
  
  ## Canada — Sweden Income Tax Convention 
  
  ### Citation of Part 1
  
  2 This Part may be cited as the Canada — Sweden Income Tax Convention Act, 1997.  
  
  ### Definition of 
  *Convention* 
  
  3 In this Part, 
  *Convention* means the Convention between the Government of Canada and the Government of Sweden 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 sixty days after its entry into force or termination.  
  * [Note: Convention in force December 23, 1997, see Canada Gazette Part I, Volume 132, page 157.]  
  
  # PART 2 
  
  ## Canada — Lithuania Income Tax Convention 
  
  ### Citation of Part 2
  
  8 This Part may be cited as the Canada — Lithuania Income Tax Convention Act, 1997.  
  
  ### Definition of 
  *Convention* 
  
  9 In this Part, 
  *Convention* means the Convention between the Government of Canada and the Government of the Republic of Lithuania set out in Schedule 2.  
  
  ### 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.  
  * [Note: Convention in force December 12, 1997, see Canada Gazette Part I, Volume 132, page 157.]  
  
  # PART 3 
  
  ## Canada — Kazakhstan Income Tax Convention 
  
  ### Citation of Part 3
  
  14 This Part may be cited as the Canada — Kazakhstan Income Tax Convention Act, 1997.  
  
  ### Definition of 
  *Convention* 
  
  15 In this Part, 
  *Convention* means the Convention between the Government of Canada and the Government of the Republic of Kazakhstan set out in Schedule 3, as amended by the Protocol set out in 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 sixty days after its entry into force or termination.  
  * [Note: Convention in force March 30, 1998, see Canada Gazette Part I, Volume 132, page 1059.]  
  
  # PART 4 
  
  ## Canada — Iceland Income Tax Convention 
  
  ### Citation of Part 4
  
  20 This Part may be cited as the Canada — Iceland Income Tax Convention Act, 1997.  
  
  ### Definition of 
  *Convention* 
  
  21 In this Part, 
  *Convention* means the Convention between the Government of Canada and the Government of the Republic of Iceland set out in Schedule 4.  
  
  ### 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 sixty days after its entry into force or termination.  
  * [Note: Convention in force January 30, 1998, see Canada Gazette Part I, Volume 132, page 157.]  
  
  # PART 5 
  
  ## Canada — Denmark Income Tax Convention 
  
  ### Citation of Part 5
  
  26 This Part may be cited as the Canada — Denmark Income Tax Convention Act, 1997.  
  
  ### Definition of 
  *Convention* 
  
  27 In this Part, 
  *Convention* means the Convention between the Government of Canada and the Government of the Kingdom of Denmark set out in Schedule 5, as amended by the Protocol set out in 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 sixty days after its entry into force or termination.  
  * [Note: Convention in force March 2, 1998, see Canada Gazette Part I, Volume 132, page 783.]  
  
  # PART 6 
  
  ## Canada — Netherlands Income Tax Convention 
  32 and 33 [Amendments] 
  
  # PART 7 
  
  ## Canada — United States Tax Convention 
  34 and 35 [Amendments] 
  
  