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Canada-Mexico Tax Information Exchange Convention Act, 1991 (S.C. 1992, c. 3, Part IV)

Act current to 2024-11-11

Canada-Mexico Tax Information Exchange Convention Act, 1991

S.C. 1992, c. 3, Part IV

Assented to 1992-02-28

Canada-Mexico Tax Information Exchange Convention Act, 1991

[Enacted as Part IV of chapter 3 of the Statutes of Canada, 1992, in force on assent February 28, 1992.]

PART IVCanada-Mexico Tax Information Exchange Convention

Marginal note:Citation of Part IV

 This Part may be cited as the Canada-Mexico Tax Information Exchange Convention Act, 1991.

Definition of Convention

 In this Part, Convention means the Convention entered into between the Government of Canada and the Government of the United Mexican States set out in Schedule V.

Marginal note:Convention approved

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

Marginal note:Inconsistent laws

 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.

Marginal note:Regulations

 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:Publication of notice

Footnote * The Minister of Finance shall cause a notice of the day the Convention enters into force and of the day it ceases to be in force to be published in the Canada Gazette within sixty days after its entry into force or termination.

 

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