Income Tax (Double Taxation Relief) (Canada) Order – Section 60 (Statutory Instrument 19/1953)
Statutory Instrument 19/1953 .. in force 4 April 1953
ARRANGEMENT OF REGULATIONS
| 1. | Citation |
| 2. | Declaration |
| Schedule | |
Commencement [4 April 1953]
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Whereas it is provided by section 52(1) of the Income Tax Act, 1947Editor's note: This Act was repealed by the Income Tax Act, 1965 which itself was repealed and replaced by the Income Tax Act. This Order was continued in force by the 1965 Act and section 153 of the Income Tax Act. that if the Governor General by order declares that arrangements specified in the order have been made with the Government of any territory outside Saint Lucia with a view to affording relief from double taxation in relation to income tax and any tax of a similar character imposed by the laws of that territory and that it is expedient that those arrangements have effect, the arrangements have effect in relation to income tax despite anything in any enactment;
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And Whereas by an Agreement dated 5 June 1946, between the Government of the United Kingdom and the Government of Canada, arrangements were made, among other things, for the avoidance of double taxation;
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And Whereas provision is made in the said Agreement for the application by means of a notification of extension given to the other Government by either of the said Governments of the said Agreement to all or any of its colonies, overseas territories, protectorates or territories in respect of which it exercises a mandate or trusteeship, that impose taxes substantially similar in character to those that are the subject of the said Agreement:
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And Whereas by a notification dated 9 May 1952, the said Agreement was applied to Saint Lucia.