Taxation

Text

Tax Treatment Agreement given effect

8 The Tax Treatment Agreement is approved, given effect and declared valid and has the force of law during the period that it is in effect.

Marginal note:

Not a treaty

9 The Tax Treatment Agreement does not form part of the Agreement and is not a treaty or a land claims agreement within the meaning of sections 25 and 35 of the Constitution Act, 1982.

Analysis

Summary

According to section 8, the Tax Treatment Agreement is approved, given effect, and considered valid with the force of law for the duration of its effectiveness. However, section 9 clarifies that the Tax Treatment Agreement is not considered part of the main Agreement, and it does not qualify as a treaty or a land claims agreement under the Constitution Act, 1982. 

Keywords