name: Canada — Kuwait Tax Agreement Act, 2002
unofficial_text: # Canada — Kuwait Tax Agreement Act, 2002
  
  SC 2002, c 24, s 2
  
  An Act to implement the Canada — Kuwait Tax Agreement
  
  Assented to 2002-12-12
  
  ### Short title
  
  1 This Act may be cited as the Canada — Kuwait Tax Agreement Act, 2002.  
  
  ### Definition of 
  *Agreement* 
  
  2 In this Act, 
  *Agreement* means the Agreement between the Government of Canada and the Government of the State of Kuwait set out in the schedule.  
  
  ### 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.  
  * [Note: Agreement in force August 26, 2003, see Canada Gazette Part I, Volume 137, page 3312.]  
  
  