Parliament of Canada

PARLIAMENT of CANADA
Senate Government Bill
39th Parliament, 1st Session
April 3, 2006 - September 14, 2007
Text of the Bill
S-5
An Act to implement conventions and protocols concluded between Canada and Finland, Mexico and Korea for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Short Title
Tax Conventions Implementation Act, 2006
Last Stage Completed
Royal Assent (2006-12-12)
Progress:
 
 
Further Reading
Reading List
  • A study of Article XXIX A of the Canada-US Tax Treaty: the limitation-on-benefits article. Kallas, Pauline. Canadian tax journal, 50:2219-58, 2002
  • Policy forum: the history of tax treaty provisions - and why it is important to know about it. Friedlander, Lara and Scott Wilkie. Canadian tax journal, 54:907-21, no. 4 2006
  • Summary of the proceedings of an invitational seminar on tax treaties in the 21st century. Arnold, Brian J., Jacques Sasseville and Eric Zolt. Canadian tax journal, 50:65-144, no. 1, 2002
  • Tax treaty abuse: a second look. Goyette, Nathalie. Canadian tax journal, 51:764-805, no. 2, 2003
  • Un second regard sur l'abus des conventions fiscales. Goyette, Nathalie. Canadian tax journal, 51:719-63, no. 2 2003
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