Proclamation Giving Notice of the Coming into Force on December 31, 2004 of the Convention Between Canada and Romania for the Avoidance of Double Taxation (SI/2005-87)

ADRIENNE CLARKSON

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:

A proclamation

Whereas 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”) provides that notice of the day a supplementary convention comes into force and of the day it ceases to be effective shall be given by proclamation of the Governor in Council published, with the text of such supplementary convention, in the Canada Gazette;

Whereas the Convention Between Canada and Romania for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital, which was signed on April 8, 2004 and is a supplementary convention for the purpose of the Act, came into force on December 31, 2004;

Whereas section 15 of the Act provides that 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 Canada Gazette;

And whereas, by Order in Council P.C. 2005-1513 of August 31, 2005, the Governor in Council directed that a proclamation do issue giving notice that

• (a) the Convention Between Canada and Romania for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital, signed on April 8, 2004, came into force on December 31, 2004, and

• (b) the Convention Between the Government of Canada and the Government of the Socialist Republic of Romania for the Avoidance of Double Taxation With Respect to Taxes on Income and on Capital, set out in Schedule V to the Act, ceased to apply in accordance with paragraph 3 of Article 29 of the Convention referred to in paragraph (a);

Now know you that We, by and with the advice of Our Privy Council for Canada, do by this Our proclamation give notice

• (a) pursuant to subsection 32(4) of the Act, that the annexed Convention Between Canada and Romania for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and on Capital, signed on April 8, 2004, came into force on December 31, 2004, and

• (b) pursuant to Section 15 of the Act, that the Convention Between the Government of Canada and the Government of the Socialist Republic of Romania for the Avoidance of Double Taxation With Respect to Taxes on Income and on Capital, set out in Schedule V to the Act, ceased to apply in accordance with paragraph 3 of Article 29 of the Convention referred to in paragraph (a).

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, Chancellor and Commander of Our Order of Merit of the Police Forces, Governor General and Commander-in-Chief of Canada.

At Our Government House, in Our City of Ottawa, this twenty-second day of September in the year of Our Lord two thousand and five and in the fifty-fourth year of Our Reign.

By Command,