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      <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>
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      <marc:subfield code="i">Short title: </marc:subfield>
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      <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>
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      <marc:subfield code="c">2016.</marc:subfield>
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      <marc:subfield code="a">ii, 56 p.</marc:subfield>
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      <marc:subfield code="a">Statutes of Canada ..., chapter ... ; </marc:subfield>
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      <marc:subfield code="a">"Assented to December 15, 2016, Bill S-4."</marc:subfield>
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      <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. The convention and arrangement are generally patterned on the Model Tax Convention on Income and on Capital developed by the Organisation for Economic Co-operation and Development (OECD). The convention and arrangement have two main objectives: the avoidance of double taxation and the prevention of fiscal evasion. Once implemented, they will provide relief from taxation rules in, or related to, the Income Tax Act. Their implementation requires the enactment of this Act”--Summary, p. ii.</marc:subfield>
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      <marc:subfield code="2">gccst</marc:subfield>
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      <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>
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      <marc:subfield code="a">Statutes of Canada ..., chapter ...</marc:subfield>
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      <marc:subfield code="q">PDF</marc:subfield>
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      <marc:subfield code="u">https://publications.gc.ca/collections/collection_2016/lois-statutes/YX4-2016-13.pdf</marc:subfield>
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