Income Tax (Singapore — Canada) (Avoidance of Double Taxation Convention) Order 2012

Status:

Published in Subsidiary Legislation Supplement
on 01 Aug 2012

No. S 368

Income Tax Act

(CHAPTER 134)

Income Tax
(Singapore — Canada)
(Avoidance of Double Taxation Convention)
Order 2012

WHEREAS it is provided by section 49 of the Income Tax Act that if the Minister by order declares that arrangements specified in the order have been made with the government of any country outside Singapore with a view to affording relief from double taxation in relation to tax under the Act and any tax of a similar character imposed by the laws of that country, and that it is expedient that those arrangements should have effect, the arrangements shall have effect in relation to tax under the Act notwithstanding anything in any written law:

AND WHEREAS it is provided by section 105C of the Income Tax Act that the Minister may by order declare an avoidance of double taxation arrangement as a prescribed arrangement for the purposes of Part XXA of the Act:

AND WHEREAS by a Convention dated 6th March 1976 between the Government of the Republic of Singapore and the Government of Canada, arrangements were made, amongst other things, for the avoidance of double taxation:

AND WHEREAS by a Protocol dated 29th November 2011, between the Government of the Republic of Singapore and the Government of Canada, the arrangements set out in the said Convention were modified as prescribed in the said Protocol:

NOW, THEREFORE, it is hereby declared by the Minister for Finance —

(a)	that the arrangements as modified by the said Protocol specified in the Schedule to this Order have been made with the Government of Canada;
(b)	that it is expedient that those arrangements should have effect from 31st August 2012 notwithstanding anything in any written law; and
(c)	that the arrangements as modified by the said Protocol specified in the Schedule to this Order are a prescribed arrangement for the purposes of Part XXA of the Act.

Made this 27th day of July 2012.

PETER ONG

Permanent Secretary,
Ministry of Finance,
Singapore.

[MF(R) R32.2.0010 V5; AG/LLRD/SL/134/2010/7 Vol. 3]

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