Bill S-6 (Historical)

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 was last introduced in 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 the Library of Parliament. You can also read the full text of the bill.

Finance Committee, on April 2, 2019

Trevor McGowan, Director General, Tax Legislation Division, Tax Policy Branch, Department of Finance
Stephanie Smith, Senior Director, Tax Treaties, Tax Legislation Division, Tax Policy Branch, Department of Finance
Clémence Thabet, As an Individual
Annie Hsu, As an Individual
Tasnim Hasan, As an Individual
Cyara Bird, As an Individual
Annie Yeo, As an Individual
Andréa Szafran, As an Individual
Yasmin Dini, As an Individual
Rabiah Dhaliwal, As an Individual

Finance Committee, on April 30, 2019