000 03271nam  2200373za 4500
0019.829381
003CaOODSP
00520221107145256
007cr |||||||||||
008161220s2016    onc     ol   f000 0 eng d
040 |aCaOODSP|beng
041 |aeng|afre
043 |an-cn---
086 |aYX4-2016/13-PDF
1101 |aCanada.|bStatutes.
24513|aAn 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 |h[electronic resource] = |bLoi 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.
2461 |iShort title: |aTax Convention and Arrangement Implementation Act, 2016
24631|aLoi 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
260 |a[Ottawa] : |bStatutes, |c2016.
300 |aii, 56 p.
4901 |aStatutes of Canada ..., chapter ... ; |vStatutes of Canada 2016, chapter 13, 1st session, 42nd Parliament
500 |aCover title.
500 |a"Assented to December 15, 2016, Bill S-4."
500 |aSponsor: Sen. Peter Harder.
520 |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.
546 |aText in English and French.
69207|2gccst|aIncome tax
69207|2gccst|aTax fraud
69207|2gccst|aInternational agreements
69207|2gccst|aLegislation
7001 |aHarder, Vernon Peter, |d1952-
792 |tAn 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 |w(CaOODSP)9.829384
830#0|aStatutes of Canada ..., chapter ...|vStatutes of Canada 2016, chapter 13, 1st session, 42nd Parliament|w(CaOODSP)9.500677
85640|qPDF|s684 KB|uhttps://publications.gc.ca/collections/collection_2016/lois-statutes/YX4-2016-13.pdf