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    <marc:leader>00000nam  2200000za 4500</marc:leader>
    <marc:controlfield tag="001">9.826819</marc:controlfield>
    <marc:controlfield tag="003">CaOODSP</marc:controlfield>
    <marc:controlfield tag="005">20221107144653</marc:controlfield>
    <marc:controlfield tag="007">cr |||||||||||</marc:controlfield>
    <marc:controlfield tag="008">161102s2016    onc    |o||||f|0| 0|eng d</marc:controlfield>
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      <marc:subfield code="a">CaOODSP</marc:subfield>
      <marc:subfield code="b">eng</marc:subfield>
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      <marc:subfield code="a">eng</marc:subfield>
      <marc:subfield code="a">fre</marc:subfield>
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      <marc:subfield code="a">YB421-4/1-PDF</marc:subfield>
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      <marc:subfield code="a">Canada. </marc:subfield>
      <marc:subfield code="b">Parliament. </marc:subfield>
      <marc:subfield code="b">Senate.</marc:subfield>
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    <marc:datafield tag="245" ind1="1" ind2="3">
      <marc:subfield code="a">An Act to implement a Convention and an Arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and to amend an Act in respect of a similar Agreement </marc:subfield>
      <marc:subfield code="h">[electronic resource] = </marc:subfield>
      <marc:subfield code="b">Loi mettant en œuvre une convention et un arrangement en vue d'éviter les doubles impositions et de prévenir l'évasion fiscale en matière d'impôts sur le revenu et modifiant une loi relative à un accord semblable / </marc:subfield>
      <marc:subfield code="c">the honourable Senator Harder, P. C.</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="246" ind1="1" ind2="1">
      <marc:subfield code="a">Loi mettant en œuvre une convention et un arrangement en vue d’éviter les doubles impositions et de prévenir l’évasion fiscale en matière d’impôts sur le revenu et modifiant une loi relative à un accord semblable</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="246" ind1="1" ind2="1">
      <marc:subfield code="i">Short title: </marc:subfield>
      <marc:subfield code="a">Tax Convention and Arrangment Implementation Act, 2016</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="260" ind1=" " ind2=" ">
      <marc:subfield code="a">[Ottawa] : </marc:subfield>
      <marc:subfield code="b">Senate, </marc:subfield>
      <marc:subfield code="c">2016.</marc:subfield>
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    <marc:datafield tag="300" ind1=" " ind2=" ">
      <marc:subfield code="a">ii, 56 p.</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Bill S-... ; </marc:subfield>
      <marc:subfield code="v">Bill S-4, 1st session, 42nd Parliament</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="500" ind1=" " ind2=" ">
      <marc:subfield code="a">First reading, November 1, 2016.</marc:subfield>
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    <marc:datafield tag="520" ind1=" " ind2=" ">
      <marc:subfield code="a">"This enactment implements a convention between the Government of Canada and the Government of the State of Israel for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and an arrangement between the Canadian Trade Office in Taipei and the Taipei Economic and Cultural Office in Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. It also amends the Canada–Hong Kong Tax Agreement Act, 2013 to add to it, for greater certainty, an interpretation provision"--Summary.</marc:subfield>
    </marc:datafield>
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      <marc:subfield code="a">Text in English and in French.</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Tax fraud</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
      <marc:subfield code="a">Fiscal law</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="792" ind1=" " ind2=" ">
      <marc:subfield code="t">An Act to implement a Convention and an Arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and to amend an Act in respect of a similar Agreement </marc:subfield>
      <marc:subfield code="e">fre</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.826826</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="830" ind1="#" ind2="0">
      <marc:subfield code="a">Bill S-...</marc:subfield>
      <marc:subfield code="v">Bill S-4, 1st session, 42nd Parliament</marc:subfield>
      <marc:subfield code="w">(CaOODSP)9.500665</marc:subfield>
    </marc:datafield>
    <marc:datafield tag="856" ind1="4" ind2="0">
      <marc:subfield code="q">PDF</marc:subfield>
      <marc:subfield code="s">766 KB</marc:subfield>
      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/sen/YB421-4-1.pdf</marc:subfield>
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