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.
2015 No. 0000
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2015
Made
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 20101 and section 173(7) of the Finance Act 20062 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—
Citation1
This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Canada) Order 2015.
Double taxation and international tax enforcement arrangements to have effect2
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 19803 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.
SCHEDULE
PART 1
PART 2
(This note is not part of the Order)