Income Tax Conventions Implementation Act, 1999

This Act makes provisions for the implementation of various income tax conventions between Canada and other countries. The conventions include agreements with Australia, Belgium-Luxembourg Economic Union, Brazil, China, Cyprus, Czech Republic, Denmark, France, Germany, Hungary, Israel, Italy, Japan, Luxembourg, Netherlands, New Zealand, Norway, Pakistan, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden, Switzerland, United Kingdom, and Uzbekistan. The Act also makes provisions for the publication of notices in the Canada Gazette regarding the entry into force or termination of these conventions.

The Act provides that the Minister of Finance shall cause a notice to be published in the Canada Gazette within 60 days after the entry into force or termination of each convention. The notice is to specify the day on which the convention enters into force and the day on which it ceases to have effect.

The Act also makes provisions for regulations to be made by the Minister of National Revenue necessary for carrying out the conventions or giving effect to any of their provisions. These regulations are to be published in the Canada Gazette.

Furthermore, the Act provides that if there is an inconsistency between the provisions of a convention and the Income Tax Conventions Interpretation Act, the provisions of the Income Tax Conventions Interpretation Act prevail to the extent of the inconsistency.