2014 No. 3274
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014
Made
At the Court at Buckingham Palace, the 10th day of December 2014
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 exercising 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 2014.
Double taxation and international tax enforcement arrangements to have effect2
It is declared that—
a
the arrangements specified in the Protocol set out in Part 1 of the Schedule to this Order and in the Interpretative Protocol set out in Part 2 of that Schedule, which further vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) Order 19803, have been made with the Government of Canada.
b
the arrangements have been made with a view to affording relief from double taxation in relation to capital gains tax, corporation tax, income tax and petroleum revenue tax and taxes of a similar character imposed by the laws of Canada and for the purposes of assisting international tax enforcement; and
c
it is expedient that those arrangements should have effect.
SCHEDULE
PART 1
PART 2
(This note is not part of the Order)