DT4630.28 - Canada: double taxation agreement, Article 28: Entry into force

(1) The Convention shall come into force on the date when the last of all such things shall have been done in the United Kingdom and Canada as are necessary to give the Convention the force of law in the United Kingdom and Canada respectively and shall thereupon have effect:

(a) in Canada:
(i) in respect of tax withheld at the source on amounts paid or credited to non- residents on or after 1 January 1976;
(ii) in respect of other Canadian taxes, for the 1976 taxation year and subsequent years;

(b) in the United Kingdom:
(i) in relation to any dividend to which paragraph 3 of Article 10 applies in respect of income tax and payment of tax credit, for any year of assessment beginning on or after 6 April 1973. A dividend paid on or after 1 April 1973 but before 6 April 1973 shall be treated for tax credit purposes as paid on 6 April 1973;
(ii) in relation to any other provision of this Convention, in respect of income tax and capital gains tax, for any year of assessment beginning on or after 6 April 1976;
(iii) in respect of corporation tax, for any financial year beginning on or after 1 April 1976;
(iv) in respect of petroleum revenue tax for any chargeable period beginning on or after 1 January 1976;
(v) in respect of development land tax, for any realised development value accruing on or after 1 August 1976.

(2) The Governments of the Contracting States shall, as soon as possible, inform one another in writing of the date when the last of all such things have been done as are necessary to give the Convention the force of law in the United Kingdom and Canada respectively. The date specified by the last Government to fulfil this requirement, being the date on which the Convention shall come into force in accordance with paragraph 1, shall be confirmed in writing by the Government so notified.

(3) Subject to the provisions of paragraph 4 of this Article the existing Agreement shall cease to have effect as respects taxes to which this Convention applies in accordance with the provisions of paragraph 1 of this Article.

(4) Where, however, any greater relief from tax would have been afforded by any provision of the existing Agreement than is due under this Convention, any such provision as aforesaid shall continue to have effect:

(a) in the United Kingdom for any year of assessment, chargeable period or financial year;

(b) in Canada for any taxation year;

beginning before the entry into force of this Convention.

(5) The existing Agreement shall terminate on the last date on which it has effect in accordance with the foregoing provisions of this Article.

(6) The termination of the existing Agreement as provided in paragraph 5 of this Article shall not revive the Agreement between the Government of Canada and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation with respect to certain classes of Income signed at Ottawa on 6 December 1965. Upon the entry into force of this Convention that Agreement shall terminate.

(7) In this Article the term `the existing Agreement` means the Agreement between the Government of Canada and the Government of the United Kingdom of Great Britain and Northern Ireland for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and Capital Gains signed at Ottawa on 12 December 1955.

(8) Notwithstanding any provisions of the respective domestic laws of the Contracting States imposing time limits for applications for relief from tax, an application for relief under the provisions of this Convention shall have effect, and any consequential refunds of tax made, if the application is made to the competent authority concerned within one year of the end of the calendar year in which this Convention enters into force.