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General Agreement between the Government of Canada and the Government of Burkina Faso on Development Co-operation [1986] CATSer 32 (21 November 1986)

E101078 - CTS 1986 No. 7

GENERAL AGREEMENT BETWEEN THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF BURKINA FASO ON DEVELOPMENT CO-OPERATION

The Government of Canada (hereinafter referred to as “Canada”) and the Government of Burkina Faso (hereinafter referred to as “Burkina”),

WISHING to strengthen the existing cordial relations between the two countries and their peoples, and

DESIRING to establish the framework and the terms and conditions for a program of cooperation between the two countries, in keeping with the objectives of economic and social development of Burkina,

HAVE AGREED AS FOLLOWS:

ARTICLE I

The development cooperation program shall include:

(a) the granting of scholarships to citizens of Burkina for studies and professional training in Canada, Burkina, or a third country;

(b) the assignment of Canadian cooperants, advisers and other experts to Burkina;

(c) the provision of equipment, materials and other goods required for the successful execution of cooperation projects in Burkina;

(d) the elaboration of studies and projects designed to contribute to the social and economic development of Burkina;

(e) the dispatch of evaluation missions to Burkina for the purpose of studying and analyzing development projects;

(f) the execution of development projects by Canadian non-governmental organizations and institutions;

(g) the Centre de Coopération Canadienne to oversee the administration of the program;

(h) any other form of cooperation agreed upon by both Governments.

ARTICLE II

1. In pursuance of the objectives of this Agreement, Canada and Burkina undertake to promote the execution of projects in Burkina by means of subsidiary arrangements in respect of the program referred to in Article I, with the exception of that aspect of the program referred to in paragraph f) of Article I.

2. Unless specified otherwise, subsidiary arrangements concerning grants or contributions of the Government of Canada shall be considered as administrative arrangements.

3. Subsidiary arrangements shall make reference to this Agreement, and the terms of this Agreement shall, unless stated otherwise, apply to such subsidiary arrangements.

4. Projects mentioned in paragraph f) of Article I shall be the subject of contribution agreements between Canada, through the intermediary of the Canadian International Development Agency, and the Canadian non-governmental organization involved.

5. Subject to the agreement of the Government of Canada, subsidiary arrangements concerning projects financed jointly by the Government of Canada and an international organization may be concluded through the intermediary of the said organization as administrator of the funds supplied by the Government of Canada, in the form and manner required by the said organization.

ARTICLE III

Unless otherwise indicated, Canada shall assume the responsibilities described in Annex “A” and Burkina shall assume the responsibilities described in Annex “B” in respect of any specific project established under a subsidiary arrangement. Annexes “A” and “B” shall be integral parts of this Agreement.

ARTICLE IV

For the purposes of this Agreement:

“Canadian firm” means a Canadian or other non-Burkinabè firm or institution engaged in activities in Burkina within the framework of a project.

“Canadian personnel” means Canadian or other non-Burkinabè persons working in Burkina on a project.

“dependant” means the spouse of a member of the Canadian personnel, the child, minor in age, of the member or of the spouse of the member, or any other person recognized as a dependant in Canada.

“project” means any Canadian development cooperation project which falls within the purview of the cooperation program described in Article I and which receives funding from Canada.

ARTICLE V

1. The Government of Canada, Canadian firms and Canadian personnel shall not be held responsible for damages sustained by third parties or their property, or for losses of such property as a result of the execution of projects, except to the extent that these damages or losses arise from gross negligence, theft or criminal negligence on the part of Canadian firms or Canadian personnel.

2. Canadian firms, Canadian personnel and dependants shall be subject to Burkanibè institutions and to laws in effect.

3. In the event of a member of the Canadian personnel or a dependant being arrested or detained, Burkina undertakes to contact the Embassy of Canada in Abidjan immediately, specifying the reason for the arrest or detention, and to allow official Canadian representatives access to said personnel.

ARTICLE VI

1. Burkina shall exempt Canadian personnel and their dependants from all resident, local and income taxes, or any other type of taxes on income payable outside Burkina or derived from Canadian cooperation funds, as well as from the obligation to submit any declaration in relation to these exemptions.

2. The following taxes shall not be covered by paragraph 1:

(a) tax on motor vehicles (registration stickers);

(b) tax on bicycles (registration stickers);

(c) tax on firearms;

(d) tax on livestock;

(e) special tax on asphalt roads;

(f) tax on television receivers.

ARTICLE VII

1. Burkina shall exempt Canadian personnel and their dependants, at the time of their taking up residence in Burkina, from all Burkina customs duties and taxes and any other taxes on technical and professional equipment and personal and household effects, subject to re-exportation of all such goods. In the event the goods are not re-exported, such goods, if made available for consumption, shall be subject to the payment of such customs duties and taxes as are in effect, unless the goods are no longer of any use, or are transferred to other persons entitled to the same privileges.

2. Personal goods and effects acquired on the local market or imported in new condition at the time of initially taking up residence shall be granted temporary exemption from import duties and taxes except for taxes for services rendered.

3. The items and materials mentioned in paragraphs 1 and 2 must be imported or purchased at the time their owner takes up residence in Burkina. The Customs Service shall consider their condition fulfilled if the time elapsed between the two events does not exceed six months.

4. Each member of the Canadian personnel may temporarily import one motor vehicle per family free of customs and taxes, with the exception of taxes for services rendered.

5. Vehicles covered by the temporary import free of customs regulations and goods imported or purchased tax-free at the time of entry into Burkina may freely and without charge be re-exported or sold to a physical or moral person having the same rights as the owner. The new owner shall nevertheless be liable for taxes for services rendered.

6. For the purposes of paragraphs 2, 4 and 5 of this Article, paragraph 3 of Article VIII, paragraph 2 of Article IX, and paragraph 12 of Article I of Annex “B”, “taxes for services rendered” designates the following:

(a) statistical tax (3 percent of total value);

(b) customs stamp (6 percent of statistical tax);

(c) toll (500 F CFA per tonne for general goods and 3000 F CFA per vehicle).

ARTICLE VIII

1. Burkina shall exempt Canadian firms from all resident, local and income taxes, registration and stamp duties, trade and turnover taxes, from all direct or indirect taxes and from all levies having an equivalent effect. Canadian firms shall pay an inclusive sum for services rendered (10,000 F CFA).

2. Exemption from direct taxation is valid only for Canadian firms engaged in activities within the framework of a project covered by this Agreement.

3. Burkina shall exempt Canadian firms from all Burkina customs duties and taxes and any other levies and taxes except for services rendered, with regard to vehicles, technical or professional equipment, subject to the re-exportation of all such goods. In the event the goods are not re-exported, such goods, if made available for consumption, shall be subject to the payment of such customs and taxes as are in effect, unless the goods are transferred to others entitled to the same privileges or transferred free of charge to the Government of Burkina or one of its agencies.

4. Vehicles, however, are subject to the tax on motor vehicles (registration sticker).

ARTICLE IX

1. Burkina shall exempt equipment, products, tools, material, fuel and any other goods imported into Burkina or purchased in Burkina with Canadian funds for purposes of project execution, from all import duties, customs tariffs, and any other import or inspection taxes payable to the State.

2. Goods purchased in Burkina are subject to the taxes for services rendered.

ARTICLE X

Burkina shall authorize Canadian personnel and their dependants to open bank accounts in foreign currency and to transfer out of Burkina any money they have imported into Burkina, free of currency exchange restrictions.

ARTICLE XI

Burkina shall inform Canadian firms and Canadian personnel, upon request, of local laws and regulations that may concern them in the performance of their duties.

ARTICLE XII

Burkina shall supply:

(a) all permits, licences and other documents required by Canadian firms and Canadian personnel for the performance of their duties in Burkina;

(b) export permits and entry and exit visas, where applicable, for members of the Canadian personnel and their dependants, and for the materials, professional and technical equipment and personal effects of the members of the Canadian personnel.

ARTICLE XIII

Burkina shall facilitate the repatriation of Canadian personnel and their dependants in cases where, in the opinion of Canada or Burkina, the lives or safety of the Canadian personnel and their dependants are endangered.

ARTICLE XIV

Canada and Burkina undertake to make every effort to consult each other in respect of any matter that may arise directly or indirectly with respect to this Agreement.

ARTICLE XV

Any dispute arising in connection with the interpretation and application of the provisions of this Agreement or of a subsidiary arrangement shall be settled by means of negotiations between Canada and Burkina, or in any other manner agreed upon by the Parties.

ARTICLE XVI

This Agreement terminates and replaces the Agreement on Development Cooperation between the Government of the Republic of Upper Volta and the Government of Canada signed in Ouagadougou on November 8, 1977.

ARTICLE XVII

This Agreement shall come into force on the date of the last note in the exchange of diplomatic notes through which the Contracting Parties will have informed each other that this Agreement has been approved or ratified in accordance with their respective internal procedures. It shall remain in force until terminated by either Contracting Party on six (6) months’ notice in writing. Nevertheless, such termination shall have no bearing on the validity of subsidiary arrangements already concluded and guarantees already given under this Agreement.

IN WITNESS WHEREOF, the undersigned, duly authorized to that effect by their respective Governments, have signed this Agreement.

DONE in duplicate at Ottawa, this 20th day of May, 1986, in the English and French languages, each version being equally authentic.

Monique Vézina

FOR THE GOVERNMENT OF CANADA

Justin Damo Baro

FOR THE GOVERNMENT OF BURKINA FASO

ANNEX “A”

RESPONSIBILITIES OF THE GOVERNMENT OF CANADA

I. Unless otherwise indicated in subsidiary arrangements, Canada shall finance the following expenditures, based on the rates authorized in its regulations:

1. Expenditures relating to Burkinabè scholarship holders:

(a) registration and tuition fees, books, supplies or materials required;

(b) a living allowance;

(c) medical and hospital expenses;

(d) economy-class fares for travel by air or any other approved means of transportation, in compliance with the requirements of the scholarship program.

2. Expenditures related to Canadian personnel:

(a) salaries, fees, allowances and other benefits;

(b) travel expenses and those of their dependants between their normal place of residence and their place of assignment in Burkina;

(c) travel expenses and the costs of hotel or other suitable temporary accommodation required for authorized trips during their assignment;

(d) the cost of shipping, between their normal place of residence and their place of assignment in Burkina, their personal and household effects, those of their dependants, and the technical and professional materials required for the execution of their duties.

3. Expenditures related to the projects:

(a) the cost of engineering, architectural and other services required for execution of the projects;

(b) the cost of providing merchandise, materials, materiel, equipment and other goods and transporting the same to the point of entry in Burkina.

II. Contracts for the purchase of goods or commissioning of services financed by Canada and required for the execution of projects shall be signed by Canada or one of its agencies. Nevertheless, an arrangement may be made for Burkina to sign such contracts itself in compliance with conditions specified in subsidiary arrangements. Failing express authorization to the contrary by Canada:

(a) goods and services acquired in Canada shall have a Canadian content of not less than sixty-six and two-thirds percent (66 b %);

(b) there shall be an invitation to tender and the contract shall be awarded to the lowest bidder;

(c) the terms and conditions of payment and other contract clauses shall be approved beforehand by Canada;

(d) Canadian suppliers shall be paid directly by Canada.

III. Canada shall provide Burkina in advance with a list of members of the Canadian personnel engaged in the execution of the projects approved under subsidiary arrangements and who are entitled to the rights and privileges set forth in this Agreement.

ANNEX “B”

RESPONSIBILITIES OF THE GOVERNMENT OF BURKINA FASO

I. Unless otherwise indicated in subsidiary arrangements, Burkina shall provide and defray the services and expenses mentioned below:

1. an accommodation allowance of 35,000 F CFA a month, to be paid on 31 March, 30 June, 30 September and 31 December each year to the Canadian Cooperation Centre in Burkina for each member of the Canadian personnel, from the time of his/her arrival in Burkina to the end of his/her assignment;

2. furnished premises and office services in keeping with the standards of Burkina, including among other things: adequate facilities and materials, support staff, mail and any other services which the Canadian personnel would need in order to carry out their duties;

3. the granting, free of charge, of entry, residence and exit visas for Canadian personnel and their dependants;

4. the recruitment and assignment of counterparts when required for the projects;

5. all assistance to facilitate the travel of Canadian personnel in the performance of their duties within the territory of Burkina;

6. all assistance to expedite the clearance through customs of equipment, products, materials and other goods required for the execution of the projects, and the personal and household effects of Canadian personnel and their dependants;

7. the storage of the articles mentioned in paragraph 6 during the entire period when such articles are held at customs and any measures required to protect these articles from natural elements, theft, fire and any other hazard;

8. the prompt transportation of all equipment, products, materials and other imported goods required for project execution, from the point of entry in Burkina to the project site, including, where necessary, the obtaining of priority status by Burkina forwarding agents and carriers;

9. permission to use all means of communication, such as high-frequency radio receivers and transmitters approved to use in Burkina, and telephone systems, depending on program and project requirements;

10. reports, records, maps, statistics and other information related to the projects and likely to be helpful to the Canadian personnel;

11. other measures within its jurisdiction and required to eliminate obstacles to project execution;

12. exemption from any levy payable to the State (including among other things permits, stamps and registration of documents, licences, and so on) for any item required by the Canadian firms or the Canadian personnel in connection with a project in Burkina, with the exception of taxes for services rendered.

II. Burkina acknowledges that each member of the Canadian personnel assigned to Burkina shall be entitled to a period of annual leave.

III. Burkina undertakes to provide all necessary assistance to Burkinabè scholarship holders upon their return, so that the said scholarship holders may find employment in the field related to their studies.