name: Income Tax Conventions Implementation Act, 1998
unofficial_text: # Income Tax Conventions Implementation Act, 1998
  
  SC 1998, c 33
  
  An Act to implement an agreement between Canada and the Socialist Republic of Vietnam, an agreement between Canada and the Republic of Croatia and a convention between Canada and the Republic of Chile, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
  
  Assented to 1998-12-3
  
  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, 1998.  
  
  # PART 1 
  
  ## Canada–Vietnam Income Tax Agreement 
  
  ### Citation of Part 1
  
  2 This Part may be cited as the Canada–Vietnam Income Tax Agreement Act, 1998.  
  
  ### Definition of 
  *Agreement* 
  
  3 In this Part, 
  *Agreement* means the Agreement between the Government of Canada and the Government of the Socialist Republic of Vietnam set out in Schedule 1, 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.  
  * [Note: Agreement in force December 16, 1998, see Canada Gazette Part I, Volume 133, page 388.]  
  
  # PART 2 
  
  ## Canada–Croatia Income Tax Agreement 
  
  ### Citation of Part 2
  
  8 This Part may be cited as the Canada–Croatia Income Tax Agreement Act, 1998.  
  
  ### Definition of 
  *Agreement* 
  
  9 In this Part, 
  *Agreement* means the Agreement between the Government of Canada and the Government of the Republic of Croatia set out in Schedule 2, as amended by the Protocol set out in that Schedule.  
  
  ### Agreement approved
  
  10 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
  
  11 (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
  
  12 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
  
   * 13  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.  
  * [Note: Agreement in force November 23, 1999, see Canada Gazette Part I, Volume 134, page 26.]  
  
  # PART 3 
  
  ## Canada–Chile Income Tax Convention 
  
  ### Citation of Part 3
  
  14 This Part may be cited as the Canada–Chile Income Tax Convention Act, 1998.  
  
  ### Definition of 
  *Convention* 
  
  15 In this Part, 
  *Convention* means the Convention between the Government of Canada and the Government of the Republic of Chile 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 October 28, 1999, see Canada Gazette Part I, Volume 134, page 26.]  
  
  