﻿<?xml version="1.0" encoding="utf-8"?><Regulation lims:pit-date="2006-03-22" lims:lastAmendedDate="2006-03-22" lims:current-date="2019-06-21" lims:inforce-start-date="2006-03-22" lims:fid="641152" lims:id="641152" regulation-type="SI" xml:lang="en" xmlns:lims="http://justice.gc.ca/lims"><Identification lims:inforce-start-date="2006-03-22" lims:fid="641153" lims:id="641153"><InstrumentNumber>SI/86-45</InstrumentNumber><RegistrationDate><Date><YYYY>1986</YYYY><MM>4</MM><DD>16</DD></Date></RegistrationDate><ConsolidationDate lims:inforce-start-date="2006-03-22"><Date><YYYY>2019</YYYY><MM>6</MM><DD>22</DD></Date></ConsolidationDate><EnablingAuthority lims:inforce-start-date="2006-03-22" lims:fid="641155" lims:id="641155"><XRefExternal reference-type="act" link="C-1.5">CANADA-BRAZIL INCOME TAX CONVENTION ACT, 1984</XRefExternal><XRefExternal reference-type="act" link="Z-02">AGREEMENTS AND CONVENTIONS</XRefExternal></EnablingAuthority><LongTitle lims:inforce-start-date="2006-03-22" lims:fid="641156" lims:id="641156">Proclamation Giving Notice of Coming into Force Canada-Brazil Convention Respecting Taxes on Income</LongTitle></Identification><Order lims:inforce-start-date="2006-03-22" lims:fid="641157" lims:id="641157"><Provision lims:inforce-start-date="2006-03-22" lims:fid="641158" lims:id="641158" format-ref="indent-0-0" language-align="yes" list-item="no"><Text>JEANNE SAUVÉ</Text></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="641159" lims:id="641159" format-ref="indent-0-0" language-align="no" list-item="no"><Text>[L.S.]</Text></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="641160" lims:id="641160" format-ref="indent-0-0" language-align="no" list-item="no"><Text>Canada</Text></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="641161" lims:id="641161" format-ref="indent-0-0" language-align="no" list-item="no"><Text>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.</Text></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="641162" lims:id="641162" format-ref="indent-0-0" language-align="no" list-item="no"><Text>To All to Whom these Presents shall come or whom the same may in anyway concern,</Text></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="641163" lims:id="641163" format-ref="indent-0-0" language-align="no" list-item="no"><Text><Emphasis style="italic">Greeting:</Emphasis></Text></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="641164" lims:id="641164" format-ref="indent-0-0" language-align="no" list-item="no"><Text>FRANK IACOBUCCI</Text></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="641165" lims:id="641165" format-ref="indent-0-0" language-align="no" list-item="no"><Text><Emphasis style="italic">Deputy Attorney General</Emphasis></Text></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="641166" lims:id="641166" format-ref="centered" language-align="no" list-item="no"><Text>A Proclamation</Text></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="641167" lims:id="641167" format-ref="indent-0-0" language-align="no" list-item="no"><Text>Whereas pursuant to article XXVII of the Convention between the Government of Canada and the Government of the Federative Republic of Brazil for the Avoidance of Double Taxation with respect to Taxes on Income, hereinafter referred to as the Convention, the Convention shall be ratified and the instruments of ratification shall be exchanged at Ottawa and the Convention shall enter into force upon the exchange of instruments of ratification;</Text></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="641168" lims:id="641168" format-ref="indent-0-0" language-align="no" list-item="no"><Text>And Whereas the instruments of ratification were exchanged at Ottawa on December 23, 1985 and the Convention entered into force on that day;</Text></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="641169" lims:id="641169" format-ref="indent-0-0" language-align="no" list-item="no"><Text>And Whereas pursuant to section 24 of the Canada-Brazil Income Tax Convention Act, 1984, assented to on June 20, 1985, being Part IV of chapter 23 of the Statutes of Canada, 1985, notice of the day the Convention comes into force and of the day it ceases to be effective shall be given by proclamation of the Governor in Council published in the <Emphasis style="italic">Canada Gazette</Emphasis>.</Text></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="641170" lims:id="641170" format-ref="indent-0-0" language-align="no" list-item="no"><Text>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 said Convention between the Government of Canada and the Government of the Federative Republic of Brazil for the Avoidance of Double Taxation with respect to Taxes on Income came into force on December 23, 1985.</Text></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="641171" lims:id="641171" format-ref="indent-0-0" language-align="no" list-item="no"><Text>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.</Text></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="641172" lims:id="641172" format-ref="indent-0-0" language-align="no" list-item="no"><Text>In Testimony Whereof, We have caused these Our Letters to be made Patent and the Great Seal of Canada to be hereunto affixed. Witness: Our Right Trusty and Well-beloved Jeanne Sauvé, a Member of Our Privy Council for Canada, Chancellor and Principal Companion of Our Order of Canada, Chancellor and Commander of Our Order of Military Merit upon whom We have conferred Our Canadian Forces' Decoration, Governor General and Commander-in-Chief of Canada.</Text></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="641173" lims:id="641173" format-ref="indent-0-0" language-align="no" list-item="no"><Text>At Our Government House, in Our City of Ottawa, this eighteenth day of March in the year of Our Lord one thousand nine hundred and eighty-six and in the thirty-fifth year of Our Reign.</Text></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="641174" lims:id="641174" format-ref="indent-0-0" language-align="no" list-item="no"><Text>By Command,</Text></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="641175" lims:id="641175" format-ref="indent-0-0" language-align="no" list-item="no"><Text>MARK R. DANIELS</Text></Provision><Provision lims:inforce-start-date="2006-03-22" lims:fid="641176" lims:id="641176" format-ref="indent-0-0" language-align="no" list-item="no"><Text><Emphasis style="italic">Deputy Registrar General of Canada</Emphasis></Text></Provision></Order></Regulation>