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040 |aCaOODSP|beng|erda|cCaOODSP
0410 |aeng|afre
043 |an-cn---|af-mg---
0861 |aFR4-2020/2-PDF
1300 |aConvention 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 |d(2016 November 24)
24510|aMadagascar / Taxation - 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 = |bMadagascar / Imposition - 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.
24631|aMadagascar / Imposition - 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
264 1|a[Ottawa] : |bTreaty Law Division of the Department of Foreign Affairs, Trade and Development = Direction du droit des traités du Ministère des affaires étrangères, du commerce et du développement, |c2020.
264 4|c©2020
300 |a1 online resource (25, 25 pages).
336 |atext|btxt|2rdacontent
337 |acomputer|bc|2rdamedia
338 |aonline resource|bcr|2rdacarrier
4901 |aTreaty series = Recueil des traités ; |v2020/2
500 |a"Done at Antananarivo on 24 November 2016. In Force: 3 June 2020."
500 |aAlternate pages have duplicate numbering.
520 |a"The existing taxes to which the Convention shall apply are, in particular, (a) in the case of Madagascar: (i) the tax on income; (ii) the synthetic tax (“impôt synthétique”); (iii) the direct tax on hydrocarbons (“impôt direct sur les hydrocarbures”); (iv) the tax on salaries and assimilated income; (v) the tax on income from movable assets; and (vi) the tax on gains from immovable; including any withholding tax, prepayment or advance payment with respect to the aforesaid taxes, hereinafter referred to as “Malagasy tax”; (b) in the case of Canada, the income taxes imposed by the Government of Canada under the Income Tax Act, hereinafter referred to as “Canadian tax”"--Page 2.
546 |aText in English and French.
650 0|aDouble taxation|zCanada|vTreaties.
650 0|aDouble taxation|zMadagascar|vTreaties.
650 0|aTax evasion|xLaw and legislation|zCanada.
650 0|aTax evasion|xLaw and legislation|zMadagascar.
651 0|aCanada|xForeign relations|vTreaties.
651 0|aMadagascar|xForeign relations|vTreaties.
655 7|aTreaties.|2lcgft
7101 |aCanada. |bGlobal Affairs Canada. |bTreaty Law Division, |eissuing body.
7101 |aCanada, |eparticipant in treaty.
7101 |aMadagascar, |eparticipant in treaty.
792 |tMadagascar / Taxation - 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)9.891424
830#0|aCanada treaty series ;|v2020/2.|w(CaOODSP)9.811730
85640|qPDF|s3.43 MB|uhttps://publications.gc.ca/collections/collection_2020/amc-gac/FR4-2020-2.pdf