Bill S-8 (Historical)

An Act to implement conventions and protocols concluded between Canada and Colombia, Greece and Turkey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

This enactment implements the most recent tax treaties that Canada has concluded with Colombia, Greece and Turkey.
The treaties implemented reflect efforts to expand Canada’s tax treaty network. Those treaties are generally patterned on the Model Double Taxation Convention prepared by the Organisation for Economic Co-operation and Development.
Tax treaties have two main objectives: the avoidance of double taxation and the prevention of fiscal evasion. Since a tax treaty contains taxation rules that are different from the provisions of the Income Tax Act, it becomes effective only after being given precedence over domestic legislation by an Act of Parliament such as this one. Finally, for each of these tax treaties to become effective, it must to be ratified after the enactment of this Act.

[Marie-France Kenny]

You just said it. The Commissioner's role is to prepare reports, to investigate, and so on. Once he has investigated and found that Marie-France Kenny, for example, has breached the act and obligations under the Official Languages Act, the commissioner has to tell me what I'm going to do. Corrective measures have to be imposed, and if I don't take corrective measures, I should be sanctioned.