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Statutory Instruments

2015 No. 2011

Taxes

The Double Taxation Relief and International Tax Enforcement (Canada) Order 2015

Made

9th December 2015

At the Court at Buckingham Palace, the 9th day of December 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—

Citation

1. 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 effect

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.

Ceri King

Deputy Clerk of the Privy Council

Article 2

SCHEDULE

PART 1

PART 2

( 1 )

( 2 )

( 3 )

S.I. 1980/709 , as amended by S.I. 1980/1528 , S.I. 1985/1996 , S.I. 2003/2619 , and S.I. 2014/3274 .

1. Citation

2. Double taxation and international tax enforcement arrangements to have effect

SCHEDULE

PART 1

PART 2

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

The Double Taxation Relief and International Tax Enforcement (Canada) Order 2015 (2015/2011)

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footnote	commentary	transitional and savings	in force status	related provisions	geo extent	insert/omit	source count	in force adj

Defined Term	Section/Article	ID	Scope of Application
the Agreement	art. 2.	the_Agreem_rtQDQJ0

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