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| 02771cam 2200385za 4500 |
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001 | 9.863809 |
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003 | CaOODSP |
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005 | 20221107161354 |
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007 | cr ||||||||||| |
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008 | 181029s2018 onc ol f000 0 eng d |
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040 | |aCaOODSP|beng |
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041 | |aeng|afre |
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043 | |an-cn---|af-mg--- |
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086 | |aYB421-6/1-PDF |
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110 | 1 |aCanada. |bParliament. |bSenate. |
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245 | 13|aAn Act to implement the Convention between Canada and the Republic of Madagascar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income |h[electronic resource] = |bLoi mettant en œuvre la Convention entre le Canada et la République de Madagascar en vue d'éviter les doubles impositions et de prévenir l'évasion fiscale en matière d'impôts sur le revenu. |
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246 | 31|aLoi mettant en œuvre la Convention entre le Canada et la République de Madagascar en vue d'éviter les doubles impositions et de prévenir l'évasion fiscale en matière d'impôts sur le revenu |
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246 | 1 |iShort title: |aCanada–Madagascar Tax Convention Implementation Act, 2018 |
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260 | |a[Ottawa] : |bSenate of Canada = Sénat du Canada, |c2018. |
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300 | |aii, 25 p. |
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490 | 1 |aBill S-... ; |vBill S-6, 1st session, 42nd Parliament |
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500 | |aCover title. |
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500 | |a"First reading, October 16, 2018." |
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500 | |aSenate government bill: sponsor, Sen. Peter Harder. |
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520 | |a"This enactment implements the Convention between Canada and the Republic of Madagascar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and a related protocol. The convention is 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 has two main objectives: the avoidance of double taxation and the prevention of fiscal evasion. Once implemented, it will provide relief from taxation rules set out in, or related to, the Income Tax Act. That implementation requires the enactment of this Act"--Summary, p. ii. |
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546 | |aText in English and French. |
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692 | 07|2gccst|aIncome tax |
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692 | 07|2gccst|aTax fraud |
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692 | 07|2gccst|aPrevention |
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692 | 07|2gccst|aInternational agreements |
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692 | 07|2gccst|aLegislation |
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700 | 1 |aHarder, Vernon Peter, |d1952- |
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792 | |tAn Act to implement the Convention between Canada and the Republic of Madagascar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income |w(CaOODSP)9.863810 |
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830 | #0|aBill S-...|vBill S-6, 1st session, 42nd Parliament.|w(CaOODSP)9.500665 |
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856 | 40|qPDF|s337 KB|uhttps://publications.gc.ca/collections/collection_2018/sen/YB421-6-1.pdf |
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