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Tax Conventions Implementation Act, 2013 (S.C. 2013, c. 27)

Act current to 2024-05-28 and last amended on 2014-01-01. Previous Versions

Tax Conventions Implementation Act, 2013

S.C. 2013, c. 27

Assented to 2013-06-19

An Act to implement conventions, protocols, agreements and a supplementary convention, concluded between Canada and Namibia, Serbia, Poland, Hong Kong, Luxembourg and Switzerland, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes

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

 This Act may be cited as the Tax Conventions Implementation Act, 2013.

PART 1Canada–Namibia Tax Convention

 The Canada–Namibia Tax Convention Act, 2013, whose text is as follows and whose Schedules 1 and 2 are set out in Schedule 1 to this Act, is enacted:

[See Canada–Namibia Tax Convention Act, 2013]

PART 2Canada–Serbia Tax Convention

 The Canada–Serbia Tax Convention Act, 2013, whose text is as follows and whose Schedules 1 and 2 are set out in Schedule 2 to this Act, is enacted:

[See Canada–Serbia Tax Convention Act, 2013]

PART 3Canada–Poland Tax Convention

 The Canada–Poland Tax Convention Act, 2013, whose text is as follows and whose Schedules 1 and 2 are set out in Schedule 3 to this Act, is enacted:

[See Canada–Poland Tax Convention Act, 2013]

PART 4Canada–Hong Kong Tax Agreement

 The Canada–Hong Kong Tax Agreement Act, 2013, whose text is as follows and whose Schedules 1 and 2 are set out in Schedule 4 to this Act, is enacted:

[See Canada–Hong Kong Tax Agreement Act, 2013]

PART 5Canada–Luxembourg Tax Convention

Income Tax Conventions Implementation Act, 1999

 [Amendment]

 [Amendment]

 [Amendment]

Canada–Luxembourg 2012 Protocol and Agreement

Marginal note:Instruments approved

 The Protocol and the Agreement set out in Schedule 5 are approved and have the force of law in Canada during the period that, by their terms, they are in force.

Marginal note:Notification

Footnote * The Minister of Finance must cause a notice of the day on which the Protocol and the Agreement set out in Schedule 5 enter into force to be published in the Canada Gazette within 60 days after their entry into force.

Marginal note:Coming into force

Footnote * Sections 6 to 8 come into force on January 1 of the calendar year following the calendar year in which the Protocol and the Agreement set out in Schedule 5 enter into force.

PART 6Canada–Switzerland Tax Convention

Marginal note:Supplementary convention approved

 The Supplementary Convention set out in Schedule 6 is approved and has the force of law in Canada during the period that, by its terms, it is in force.

Marginal note:Notification

Footnote * The Minister of Finance must cause a notice of the day on which the Supplementary Convention set out in Schedule 6 enters into force to be published in the Canada Gazette within 60 days after its entry into force.

Marginal note:Inconsistent laws

 For greater certainty, subject to the provisions of the Income Tax Conventions Interpretation Act, the provisions of the Convention between the Government of Canada and the Swiss Federal Council for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, as altered by the Protocol done on October 22, 2010 and the Supplementary Convention set out in Schedule 6, prevail over the provisions of any other law to the extent of the inconsistency.

Marginal note:Coordination

 For greater certainty, subject to sections 12 and 13, section 19 of An Act to implement conventions between Canada and Morocco, Canada and Pakistan, Canada and Singapore, Canada and the Philippines, Canada and the Dominican Republic and Canada and Switzerland for the avoidance of double taxation with respect to income tax applies to the Convention between the Government of Canada and the Swiss Federal Council for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, as altered by the Protocol done on October 22, 2010 and the Supplementary Convention set out in Schedule 6.

SCHEDULE 2(Section 3)

[See Canada–Serbia Tax Convention Act, 2013]

SCHEDULE 3(Section 4)

[See Canada–Poland Tax Convention Act, 2013]

SCHEDULE 5(Sections 8 to 11)

[Amendment]

SCHEDULE 6(Sections 12 to 15)

SUPPLEMENTARY CONVENTION

Ottawa, June 28, 2012

Dear Minister,

I have the honour of referring to the Protocol amending the Convention between the Swiss Federal Council and the Government of Canada for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, done at Berne on 22 October 2010 (hereinafter “Amending Protocol”), and of proposing, on behalf of the Swiss Federal Council, the following clarification regarding its interpretation:

Subparagraph (b) of paragraph 2 of the Interpretative Protocol, added to the Convention between the Swiss Federal Council and the Government of Canada for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, (hereinafter Convention), by Article XII of the Amending Protocol, sets forth the information that the competent authority of the requesting State shall provide to the competent authority of the requested State when making a request for information under Article 25 of the Convention. Clause (i) of subparagraph (b) of paragraph 2 of the Interpretative Protocol requires that the requesting State provide the name and, to the extent known, other information, such as address, account number or date of birth, in order to identify the person(s) under examination or investigation. Clause (v) of subparagraph (b) of paragraph 2 of the Interpretative Protocol requires that the requesting State provide the name and, to the extent known, the address of any person believed to be in possession of the requested information. Subparagraph (c) of paragraph 2 of the Interpretative Protocol clarifies that, while these are important procedural requirements that are intended to ensure that fishing expeditions do not occur, these requirements nevertheless are to be interpreted in order not to frustrate effective exchange of information.

Therefore, notwithstanding the provisions of clauses (i) and (v) of subparagraph (b) of paragraph 2 of the Interpretative Protocol to the Convention, a requested State shall comply with a request for administrative assistance if the requesting State, in addition to providing the information required by clauses (ii) to (iv) of subparagraph (b) of the above mentioned paragraph:

  • (a) identifies the person under examination or investigation (such identification may be provided by other means than by indicating the name and address of the person concerned); and

  • (b) indicates, to the extent known, the name and address of any person believed to be in possession of the requested information.

If the above proposal is acceptable to the Government of Canada, I further propose that this Letter and your Letter in reply, the English and French versions of each Letter being equally authentic, shall constitute an Agreement between our Governments on the interpretation of Article 25 of the Convention, which shall enter into force on the date of the second note by which the Government of Canada and the Swiss Federal Council notify each other that they have completed their internal measures necessary for entry into force, and shall have effect from the date of entry into force of the Amending Protocol.

Please accept, Dear Minister, the assurances of my highest consideration.

Ulrich Lehner
Ambassador of Switzerland to Canada

Ottawa, 23 July 2012

Excellency,

I have the honour of confirming the receipt of your letter of June 28, 2012, in the English and French languages, reading as follows:

“Dear Minister,

I have the honour of referring to the Protocol amending the Convention between the Swiss Federal Council and the Government of Canada for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, done at Berne on 22 October 2010 (hereinafter “Amending Protocol”), and of proposing, on behalf of the Swiss Federal Council, the following clarification regarding its interpretation:

Subparagraph (b) of paragraph 2 of the Interpretative Protocol, added to the Convention between the Swiss Federal Council and the Government of Canada for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, (hereinafter Convention), by Article XII of the Amending Protocol, sets forth the information that the competent authority of the requesting State shall provide to the competent authority of the requested State when making a request for information under Article 25 of the Convention. Clause (i) of subparagraph (b) of paragraph 2 of the Interpretative Protocol requires that the requesting State provide the name and, to the extent known, other information, such as address, account number or date of birth, in order to identify the person(s) under examination or investigation. Clause (v) of subparagraph (b) of paragraph 2 of the Interpretative Protocol requires that the requesting State provide the name and, to the extent known, the address of any person believed to be in possession of the requested information. Subparagraph (c) of paragraph 2 of the Interpretative Protocol clarifies that, while these are important procedural requirements that are intended to ensure that fishing expeditions do not occur, these requirements nevertheless are to be interpreted in order not to frustrate effective exchange of information.

Therefore, notwithstanding the provisions of clauses (i) and (v) of subparagraph (b) of paragraph 2 of the Interpretative Protocol to the Convention, a requested State shall comply with a request for administrative assistance if the requesting State, in addition to providing the information required by clauses (ii) to (iv) of subparagraph (b) of the above mentioned paragraph:

  • (a) identifies the person under examination or investigation (such identification may be provided by other means than by indicating the name and address of the person concerned); and

  • (b) indicates, to the extent known, the name and address of any person believed to be in possession of the requested information.

If the above proposal is acceptable to the Government of Canada, I further propose that this Letter and your Letter in reply, the English and French versions of each Letter being equally authentic, shall constitute an Agreement between our Governments on the interpretation of Article 25 of the Convention, which shall enter into force on the date of the second note by which the Government of Canada and the Swiss Federal Council notify each other that they have completed their internal measures necessary for entry into force, and shall have effect from the date of entry into force of the Amending Protocol.

Please accept, Dear Minister, the assurances of my highest consideration.”

I have the honour of confirming, on behalf of the Government of Canada, that the proposal in the above-mentioned letter is acceptable to the Government of Canada. Therefore, your Letter, together with this reply, the English and French versions of each Letter being equally authentic, shall constitute an Agreement between our Governments, and shall enter into force on the date of the second note by which the Government of Canada and the Swiss Federal Council notify each other that they have completed their internal measures necessary for entry into force, and shall have effect from the date of entry into force of the Amending Protocol.

Accept, Excellency, the renewed assurances of my highest consideration.

John Baird
Minister of Foreign Affairs

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