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Tax Conventions Implementation Act, 2002 (S.C. 2002, c. 24)

Assented to 2002-12-21

Tax Conventions Implementation Act, 2002

S.C. 2002, c. 24

Assented to 2002-12-21

An Act to implement an agreement, conventions and protocols concluded between Canada and Kuwait, Mongolia, the United Arab Emirates, Moldova, Norway, Belgium and Italy for the avoidance of double taxation and the prevention of fiscal evasion and to amend the enacted text of three tax treaties

SUMMARY

The main purpose of this enactment is to implement tax treaties — tax conventions or agreements and protocols thereto — that have been concluded with Kuwait, Mongolia, the United Arab Emirates, Moldova, Norway, Belgium and Italy. This enactment also amends the enacted text of three tax treaties.

Parts 1 to 4 of this enactment implement tax treaties with Kuwait, Mongolia, the United Arab Emirates and Moldova. This is the first time that Canada has concluded a tax treaty with any of these States.

Parts 5 to 7 of this enactment implement the most recent tax treaties with Norway, Belgium and Italy.

Parts 8 to 10 of this enactment correct errors in the English version of tax treaties with Vietnam, Portugal and Senegal, which are already enacted.

Her Majesty, by and with the advice and consent of the Senate and House of Commons of Canada, enacts as follows:

SHORT TITLE

Marginal note:Short title

1. This Act may be cited as the Tax Conventions Implementation Act, 2002.

PART 1CANADA–KUWAIT TAX AGREEMENT

  • 2. (1) The Canada–Kuwait Tax Agreement Act, 2002 is enacted as follows:

    An Act to implement the Canada–Kuwait Tax Agreement

    Marginal note: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.

    Marginal note: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.

    Marginal note: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.

    • Marginal note: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.

    Marginal note: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.

    Marginal note: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.

  • (2) The schedule to the Canada–Kuwait Tax Agreement Act, 2002 is set out in Schedule 1 to this Act.

PART 2CANADA–MONGOLIA TAX CONVENTION

  • 3. (1) The Canada–Mongolia Tax Convention Act, 2002 is enacted as follows:

    An Act to implement the Canada–Mongolia Tax Convention

    Marginal note:Short title

    1. This Act may be cited as the Canada–Mongolia Tax Convention Act, 2002.

    Definition of “Convention”

    2. In this Act, “Convention” means the Convention between the Government of Canada and the Government of Mongolia set out in the schedule.

    Marginal note:Convention approved

    3. The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.

    Marginal note:Inconsistent laws — general rule

    • 4. (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency.

    • Marginal note: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.

    Marginal note:Regulations

    5. 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.

    Marginal note:Notification

    6. 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.

  • (2) The schedule to the Canada–Mongolia Tax Convention Act, 2002 is set out in Schedule 2 to this Act.

PART 3CANADA–UNITED ARAB EMIRATES TAX CONVENTION

  • 4. (1) The Canada–United Arab Emirates Tax Convention Act, 2002 is enacted as follows:

    An Act to implement the Canada–United Arab Emirates Tax Convention

    Marginal note:Short title

    1. This Act may be cited as the Canada–United Arab Emirates Tax Convention Act, 2002.

    Definition of “Convention”

    2. In this Act, “Convention” means the Convention between the Government of Canada and the Government of the United Arab Emirates set out in Schedule 1, as amended by the Protocol set out in Schedule 2.

    Marginal note:Convention approved

    3. The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.

    Marginal note:Inconsistent laws — general rule

    • 4. (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency.

    • Marginal note: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.

    Marginal note:Regulations

    5. 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.

    Marginal note:Notification

    6. 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.

  • (2) Schedules 1 and 2 to the Canada–United Arab Emirates Tax Convention Act, 2002 are set out in Schedule 3 to this Act.

PART 4CANADA–MOLDOVA TAX CONVENTION

  • 5. (1) The Canada–Moldova Tax Convention Act, 2002 is enacted as follows:

    An Act to implement the Canada–Moldova Tax Convention

    Marginal note:Short title

    1. This Act may be cited as the Canada–Moldova Tax Convention Act, 2002.

    Definition of “Convention”

    2. In this Act, “Convention” means the Convention between the Government of Canada and the Government of the Republic of Moldova set out in Schedule 1, as amended by the Protocol set out in Schedule 2.

    Marginal note:Convention approved

    3. The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.

    Marginal note:Inconsistent laws — general rule

    • 4. (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency.

    • Marginal note: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.

    Marginal note:Regulations

    5. 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.

    Marginal note:Notification

    6. 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.

  • (2) Schedules 1 and 2 to the Canada–Moldova Tax Convention Act, 2002 are set out in Schedule 4 to this Act.

PART 5CANADA–NORWAY TAX CONVENTIONS

Canada–Norway Tax Convention Act, 2002

  • 6. (1) The Canada–Norway Tax Convention Act, 2002 is enacted as follows:

    An Act to implement the 2002 Canada–Norway Tax Convention

    Marginal note:Short title

    1. This Act may be cited as the Canada–Norway Tax Convention Act, 2002.

    Definition of “Convention”

    2. In this Act, “Convention” means the Convention between the Government of Canada and the Government of the Kingdom of Norway set out in the schedule.

    Marginal note:Convention approved

    3. The Convention is approved and has the force of law in Canada during the period that the Convention, by its terms, is in force.

    Marginal note:Inconsistent laws — general rule

    • 4. (1) Subject to subsection (2), in the event of any inconsistency between the provisions of this Act or the Convention and the provisions of any other law, the provisions of this Act and the Convention prevail to the extent of the inconsistency.

    • Marginal note: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.

    Marginal note:Regulations

    5. 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.

    Marginal note:Notification — Convention

    6. 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.

    Marginal note:Notification — earlier tax treaties

    7. The Minister of Finance shall, within 60 days after the entry into force of the Convention, cause to be published a notice of the dates on which the Agreement between the Government of Canada and the Government of the Kingdom of Norway, referred to in paragraph 4 of Article 31 of the Convention, and the 1966 Convention, referred to in paragraph 5 of Article 31 of the Convention, terminate.

  • (2) The schedule to the Canada–Norway Tax Convention Act, 2002 is set out in Schedule 5 to this Act.

1966-67, c. 75, Part IIICanada–Norway Income Tax Convention Act, 1967

7. Section 9 of the Canada–Norway Income Tax Convention Act, 1967 is repealed.

PART 6CANADA–BELGIUM TAX CONVENTION

1974-75-76, c. 104An Act to implement conventions for the avoidance of double taxation with respect to income tax between Canada and France, Canada and Belgium and Canada and Israel

  • 8. (1) Schedule II to An Act to implement conventions for the avoidance of double taxation with respect to income tax between Canada and France, Canada and Belgium and Canada and Israel is replaced by the Schedule II set out in Schedule 6 to this Act.

  • (2) For greater certainty, the Convention set out in Schedule II to the Act, as enacted by chapter 104 of the Statutes of Canada, 1974-75-76, ceases to apply in accordance with Article 28 of the Convention set out in Schedule 6 to this Act.

PART 7CANADA–ITALY TAX CONVENTION

1980-81-82-83, c. 44An Act to implement conventions between Canada and Spain, Canada and the Republic of Austria, Canada and Italy, Canada and the Republic of Korea, Canada and the Socialist Republic of Romania and Canada and the Republic of Indonesia and agreements between Canada and Malaysia, Canada and Jamaica and Canada and Barbados and a convention between Canada and the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation with respect to income tax

  • 9. (1) Schedule III to An Act to implement conventions between Canada and Spain, Canada and the Republic of Austria, Canada and Italy, Canada and the Republic of Korea, Canada and the Socialist Republic of Romania and Canada and the Republic of Indonesia and agreements between Canada and Malaysia, Canada and Jamaica and Canada and Barbados and a convention between Canada and the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation with respect to income tax is replaced by the Schedule III set out in Schedule 7 to this Act.

  • (2) For greater certainty, the Convention set out in Schedule III to the Act, as enacted by chapter 44 of the Statutes of Canada, 1980-81-82-83, and the 1989 Protocol modifying that Convention, both of which are referred to in Article 28 of the Convention set out in Schedule 7 to this Act, cease to apply in accordance with that Article.

PART 8CANADA–VIETNAM TAX AGREEMENT

1998, c. 33Income Tax Conventions Implementation Act, 1998

  • 10. (1) Paragraph 3 of Article 12 of the Agreement set out in Schedule 1 to the English version of the Income Tax Conventions Implementation Act, 1998 is replaced by the following:

    • 3. The term “royalties” as used in this Article means payments of any kind received as a consideration for the use of, or the right to use, any copyright of literary, artistic or scientific work (including payments of any kind in respect of motion picture films and works on film, tape or other means of reproduction for radio or television broadcasting), any patent, trade mark, design or model, plan, secret formula or process, or for the use of, or the right to use, industrial, commercial or scientific equipment, or for information concerning industrial, commercial or scientific experience.

  • (2) Subsection (1) applies

    • (a) in respect of tax withheld at the source on amounts paid or credited to non-residents after December 31, 1998; and

    • (b) in respect of other taxes for taxation years beginning after December 31, 1998.

PART 9CANADA–PORTUGAL TAX CONVENTION

2000, c. 11Income Tax Conventions Implementation Act, 1999

  • 11. (1) Paragraph 1 of Article 23 of the Convention set out in Part 1 of Schedule 5 to the English version of the Income Tax Conventions Implementation Act, 1999 is replaced by the following:

    • 1. Nationals of a Contracting State shall not be subjected in the other Contracting State to any taxation or any requirement connected therewith which is other or more burdensome than the taxation and connected requirements to which nationals of that other State in the same circumstances, in particular with respect to residence, are or may be subjected. This provision shall, notwithstanding the provisions of Article 1, also apply to individuals who are not residents of one or both of the Contracting States.

  • (2) Subsection (1) applies

    • (a) in Canada,

      • (i) in respect of tax withheld at the source on amounts paid or credited to non-residents, after December 31, 2001, and

      • (ii) in respect of other Canadian taxes, for taxation years beginning after December 31, 2001; and

    • (b) in Portugal,

      • (i) in respect of tax withheld at source, the fact giving rise to them appearing after December 31, 2001, and

      • (ii) in respect of other taxes, to income derived during any taxable period beginning after December 31, 2001.

PART 10CANADA–SENEGAL TAX CONVENTION

2001, c. 30Income Tax Conventions Implementation Act, 2001

12. The signature block of the Convention set out in Schedule 5 to the English version of the Income Tax Conventions Implementation Act, 2001 is amended by replacing the words “DONE in duplicate at this” with the words “DONE in duplicate at Dakar this”.

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