- Deddfwriaeth Ddrafft
This is a draft item of legislation. This draft has since been made as a UK Statutory Instrument: The Double Taxation Relief and International Tax Enforcement (Canada) Order 2015 No. 2011
Draft Order in Council laid before the House of Commons under section 5(2) of the Taxation (International and Other Provisions) Act 2010 and section 173(7) of the Finance Act 2006, for approval by resolution of that House.
Draft Statutory Instruments
Taxes
Made
[day] [month] 2015
At the Court at Buckingham Palace, the [date] day of [month] 2015
Present,
The Queen’s Most Excellent Majesty in Council
A draft of this Order was laid before the House of Commons in accordance with section 5(2) of the Taxation (International and Other Provisions) Act 2010(1) and section 173(7) of the Finance Act 2006(2) and approved by a resolution of that House.
Accordingly, Her Majesty, in exercise of the powers conferred upon Her by section 2 of the Taxation (International and Other Provisions) Act 2010 and section 173(1) to (3) of the Finance Act 2006, by and with the advice of Her Privy Council, orders as follows—
1. This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Canada) Order 2015.
2. It is declared that—
(a)the agreement specified in the Exchange of Letters set out in the Schedule to this Order (“the Agreement”), which supplements the provision for arbitration set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Canada) Order 1980(3) has been made with the Government of Canada;
(b)the Agreement has been made with a view to prescribing the manner in which arbitration shall be conducted; and
(c)it is expedient that the Agreement should have effect.
Name
Clerk of the Privy Council
Article 2
(This note is not part of the Order)
The Schedule to this Order contains an Exchange of Letters (“the Agreement”) which supplements a convention between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains (“the Convention”).
The Convention is set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Canada) Order 1980 (S.I. 1980/709) as amended by the arrangements set out in the Schedules to the Double Taxation Relief (Taxes on Income) (Canada) (No.2) Order 1980 (S.I. 1980/1528), the Double Taxation Relief (Taxes on Income) (Canada) Order 1985 (S.I. 1985/1996), the Double Taxation Relief (Taxes on Income) (Canada) Order 2003 (S.I. 2003/2619), and the Double Taxation Relief and International Tax Enforcement (Canada) Order 2014 (S.I. 2014/3274).
This Order brings the Agreement into effect.
Article 23 of the Convention (Mutual Agreement Procedure) was deleted and replaced by Article XII of the Schedule to The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014. Paragraph 6 of Article 23 provides for arbitration to be conducted in the manner prescribed by the rules and procedures agreed upon by the Contracting States through an exchange of diplomatic notes. The Schedule to this Order contains that exchange of diplomatic notes.
Article 1 provides for citation.
Article 2 makes a declaration as to the effect and content of the Agreement.
The Agreement shall enter into force and have effect on the date of the later of the notifications by each country of the completion of its legislative procedures required to bring into force the Agreement.
The date of entry into force will, in due course, be published in the London, Edinburgh and Belfast Gazettes.
A Tax Information and Impact Note has not been prepared for this Order as it gives effect to a previously announced policy to enact a tax information exchange agreement.
S.I. 1980/709, as amended by S.I. 1980/1528, S.I. 1985/1996, S.I. 2003/2619, and S.I. 2014/3274.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Mae Memorandwm Esboniadol Drafft yn nodi datganiad byr o ddiben Offeryn Statudol Drafft ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Eu nod yw gwneud yr Offeryn Statudol Drafft yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd yn fanwl gerbron y Senedd o Fehefin 2004 ymlaen.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys