That is correct. The multilateral convention will apply only in circumstances where both Canada and the other country have ratified and have listed each other in terms of a treaty they wish to have covered by the convention.
Daryl Boychuk Expert Advisor, Tax Legislation Division, Tax Policy Branch, Department of Finance
That is correct. The multilateral convention will apply only in circumstances where both Canada and the other country have ratified and have listed each other in terms of a treaty they wish to have covered by the convention.
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