This bill is from the 42nd Parliament, 1st session, which ended in September 2019.
Bill Morneau Liberal
This bill has received Royal Assent and is now law.
This is from the published bill.
This enactment implements a multilateral instrument in respect of conventions for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.
The multilateral instrument is an international treaty developed as part of the G20 and OECD’s project to tackle base erosion and profit shifting (BEPS). The purpose of the multilateral instrument is to modify, in their application, tax conventions between two or more parties to the multilateral instrument so as to further the objectives of the tax convention. The multilateral instrument operates alongside tax conventions to modify them in their application; it does not directly modify the text of the tax conventions. The multilateral instrument will apply to a Canadian bilateral double tax convention only if both parties to the convention notify the depositary that the convention is intended to be covered by the multilateral instrument. The Secretary-General of the OECD is the depositary of the multilateral instrument. The implementation of the multilateral instrument requires the enactment of this Act.
All sorts of information on this bill is available at LEGISinfo, an excellent resource from Parliament. You can also read the full text of the bill.
Bill numbers are reused for different bills each new session. Perhaps you were looking for one of these other C-82s:
Multilateral Instrument in Respect of Tax Conventions ActGovernment Orders
Some hon. members
Question.
Multilateral Instrument in Respect of Tax Conventions ActGovernment Orders
The Assistant Deputy Speaker Carol Hughes
The question is on the motion. Is it the pleasure of the House to adopt the motion?
Multilateral Instrument in Respect of Tax Conventions ActGovernment Orders
Some hon. members
Agreed.
Multilateral Instrument in Respect of Tax Conventions ActGovernment Orders
Multilateral Instrument in Respect of Tax Conventions ActGovernment Orders
NDP
Nathan Cullen NDP Skeena—Bulkley Valley, BC
Madam Speaker, I would like to say a few words about this bill.
Is it too late?
Multilateral Instrument in Respect of Tax Conventions ActGovernment Orders
Multilateral Instrument in Respect of Tax Conventions ActGovernment Orders
Liberal
Kevin Lamoureux Liberal Winnipeg North, MB
Madam Speaker, I wonder if we might be able to canvass the House to see if we can have unanimous consent to see the clock at 5:30 p.m. so we can begin private members' hour?
Multilateral Instrument in Respect of Tax Conventions ActGovernment Orders
Multilateral Instrument in Respect of Tax Conventions ActGovernment Orders
Some hon. members
Agreed.
Multilateral Instrument in Respect of Tax Conventions ActGovernment Orders
The Assistant Deputy Speaker Carol Hughes
Accordingly, the House will now proceed to the consideration of Private Members' Business as listed on today's Order Paper.