﻿<?xml version="1.0" encoding="utf-8"?><Regulation lims:pit-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:current-date="2019-06-21" lims:inforce-start-date="2006-03-22" lims:fid="644004" lims:id="644004" gazette-part="II" regulation-type="SI" xml:lang="en" xmlns:lims="http://justice.gc.ca/lims"><Identification lims:inforce-start-date="2006-03-22" lims:fid="644005" lims:id="644005"><InstrumentNumber>SI/91-52</InstrumentNumber><RegistrationDate><Date><YYYY>1991</YYYY><MM>4</MM><DD>10</DD></Date></RegistrationDate><ConsolidationDate lims:inforce-start-date="2006-03-22"><Date><YYYY>2019</YYYY><MM>6</MM><DD>22</DD></Date></ConsolidationDate><EnablingAuthority lims:inforce-start-date="2006-03-22" lims:fid="644007" lims:id="644007"><XRefExternal reference-type="act">CANADA-POLAND INCOME TAX CONVENTION ACT, 1989</XRefExternal><XRefExternal reference-type="act" link="Z-02">AGREEMENTS AND CONVENTIONS</XRefExternal></EnablingAuthority><LongTitle lims:inforce-start-date="2006-03-22" lims:fid="644008" lims:id="644008">Order Giving Notice that a Tax Agreement Between Canada and the Polish People’s Republic Came into Force on November 30, 1989</LongTitle></Identification><Order lims:inforce-start-date="2006-03-22" lims:fid="644009" lims:id="644009"><Provision lims:inforce-start-date="2006-03-22" lims:fid="644010" lims:id="644010" format-ref="indent-0-0" language-align="yes" list-item="no"><Text>Notice is hereby given, pursuant to section 12 of the <XRefExternal reference-type="act">Canada-Poland Income Tax Convention Act, 1989</XRefExternal><FootnoteRef idref="fn_SI-91-52_e_hq_6213">*</FootnoteRef>, that the Convention between the Government of Canada and the Government of the Polish People’s Republic for the Avoidance of Double Taxation with respect to Taxes on Income and on Capital came into force on November 30, 1989.</Text><Footnote id="fn_SI-91-52_e_hq_6213" placement="page" status="official"><Label>*</Label><Text>S.C. 1989, c. 20, Part II</Text></Footnote></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="644011" lims:id="644011" format-ref="indent-0-0" language-align="yes" list-item="no"><Text>Ottawa, February 2, 1991</Text></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="644012" lims:id="644012" language-align="yes" list-item="no"><SignatureBlock justification="right" width="20pc"><SignatureName justification="right">MICHAEL WILSON</SignatureName><SignatureTitle justification="right"><Emphasis style="italic">Minister of Finance</Emphasis></SignatureTitle></SignatureBlock></Provision></Order></Regulation>