ADRIENNE CLARKSON
[L.S.]
Canada
Elizabeth the Second, by the Grace of God of the United Kingdom, Canada and Her other Realms and Territories QUEEN, Head of the Commonwealth, Defender of the Faith.
To All to Whom these Presents shall come or whom the same may in any way concern,
Greeting:
MORRIS ROSENBERG Deputy Attorney General
A Proclamation
Whereas, by Order in Council P.C. 2001-365 of March 15, 2001, the Governor in Council, pursuant to subsection 32(4) of An Act to implement conventions between Canada and Spain, Canada and the Republic of Austria, Canada and Italy, Canada and the Republic of Korea, Canada and the Socialist Republic of Romania and Canada and the Republic of Indonesia and agreements between Canada and Malaysia, Canada and Jamaica and Canada and Barbados and a convention between Canada and the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation with respect to income tax (“the Act”), being chapter 44 of the Statutes of Canada, 1980-81-82-83, has directed that a proclamation do issue giving notice that the attached supplementary convention, which alters and adds to the Convention set out in Schedule II to the Act, came into force on January 29, 2001;
Now Know You that We, by and with the advice of Our Privy Council for Canada, do by this Our Proclamation give notice that the attached supplementary convention, which alters and adds to the Convention set out in Schedule II to the Act, came into force on January 29, 2001.
Of All Which Our Loving Subjects and all others whom these Presents may concern are hereby required to take notice and to govern themselves accordingly.
In Testimony Whereof, We have caused this Our Proclamation to be published and the Great Seal of Canada to be hereunto affixed. Witness: Our Right Trusty and Well-beloved Adrienne Clarkson, Chancellor and Principal Companion of Our Order of Canada, Chancellor and Commander of Our Order of Military Merit, Governor General and Commander-in-Chief of Canada.
At Our Government House, in Our City of Ottawa, this fourth day of April in the year of Our Lord two thousand and one and in the fiftieth year of Our Reign.
By Command,
V. PETER HARDER Deputy Registrar General of Canada
Paul Dubois Gregor Woschnajj
Protocol Between the Government of Canada and the Government of the Republic of Austria Amending the Convention for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital Signed at Vienna on the 9th Day of December 1976
THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF THE REPUBLIC OF AUSTRIA, hereinafter referred to as the “Parties”,
DESIRING to amend the Convention between Canada and the Republic of Austria for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, signed at Vienna on the 9th day of December 1976 (hereinafter referred to as “the Convention”),
HAVE AGREED as follows:
Paragraph 2 of Article 10 of the Convention shall be deleted and replaced by the following:
Paragraph 6 of Article 10 of the Convention shall be deleted and replaced by the following:
Paragraph 2 of Article 11 of the Convention shall be deleted and replaced by the following:
New subparagraphs (e) and (f) shall be added to paragraph 7 of Article 11 of the Convention as follows:
Paragraphs 2 and 3 of Article 12 of the Convention shall be deleted and replaced by the following:
Paragraph 4 of Article 13 of the Convention shall be deleted and replaced by the following:
A new paragraph 7 shall be added to Article 13 of the Convention as follows:
Article 26 of the Convention shall be deleted and replaced by the following:
This Protocol shall be ratified and the instruments of ratification shall be exchanged as soon as possible.
The Protocol shall enter into force 60 days after the exchange of the instruments of ratification and its provisions shall have effect:
in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of the second month following that in which the Protocol enters into force, and
in respect of other tax, for taxation years beginning on or after the first day of the second month following that in which the Protocol enters into force.
IN WITNESS WHEREOF the undersigned, duly authorized to that effect, have signed this Protocol.
DONE in duplicate at Vienna, this 15 day of June 1999, in the English, French and German languages, each version being equally authentic.