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Canada–Madagascar Tax Convention Implementation Act, 2018

An Act to implement the Convention between Canada and the Republic of Madagascar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income

This bill is from the 42nd Parliament, 1st session, which ended in September 2019.

Status

This bill has received Royal Assent and is now law.

Summary

This is from the published bill.

This enactment implements the Convention between Canada and the Republic of Madagascar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and a related protocol.
The convention is generally patterned on the Model Tax Convention on Income and on Capital developed by the Organisation for Economic Co-operation and Development (OECD).
The convention has two main objectives: the avoidance of double taxation and the prevention of fiscal evasion. Once implemented, it will provide relief from taxation rules set out in, or related to, the Income Tax Act. That implementation requires the enactment of this Act.

Elsewhere

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 S-6s:

S-6 (2022) An Act respecting regulatory modernization
S-6 (2014) Law Yukon and Nunavut Regulatory Improvement Act
S-6 (2011) First Nations Elections Act
S-6 (2010) Law An Act to amend the Criminal Code and another Act

Canada–Madagascar Tax Convention Implementation Act, 2018Government Orders

May 14th, 2019 / 4:10 p.m.

The Assistant Deputy Speaker Carol Hughes

Is the House ready for the question?

Canada–Madagascar Tax Convention Implementation Act, 2018Government Orders

May 14th, 2019 / 4:10 p.m.

Some hon. members

Question.

Canada–Madagascar Tax Convention Implementation Act, 2018Government Orders

May 14th, 2019 / 4:10 p.m.

The Assistant Deputy Speaker Carol Hughes

The question is on the motion. Is it the pleasure of the House to adopt the motion?

Canada–Madagascar Tax Convention Implementation Act, 2018Government Orders

May 14th, 2019 / 4:10 p.m.

Some hon. members

Agreed.

Canada–Madagascar Tax Convention Implementation Act, 2018Government Orders

May 14th, 2019 / 4:10 p.m.

The Assistant Deputy Speaker Carol Hughes

(Motion agreed to, bill read the third time and passed)

Canada–Madagascar Tax Convention Implementation Act, 2018Government Orders

May 14th, 2019 / 4:10 p.m.

Liberal

Kevin Lamoureux Liberal Winnipeg North, MB

Madam Speaker, I suspect if you were to canvass the House, you would find unanimous consent to see the clock as 5:30 p.m.

Canada–Madagascar Tax Convention Implementation Act, 2018Government Orders

May 14th, 2019 / 4:10 p.m.

The Assistant Deputy Speaker Carol Hughes

Is that agreed?

Canada–Madagascar Tax Convention Implementation Act, 2018Government Orders

May 14th, 2019 / 4:10 p.m.

Some hon. members

Agreed.

Canada–Madagascar Tax Convention Implementation Act, 2018Government Orders

May 14th, 2019 / 4:10 p.m.

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.