The tax treaty itself does not provide this, particularly if you're talking about visits from Madagascar's tax officials to Canada in terms of reviewing the affairs of the particular business in Canada. It does not specifically deal with that type of co-operation. Typically, it deals with responding, if there has been a request made from one jurisdiction to the other to the extent that it's relevant and meets the requirements under the act. Canada—or in the vice-versa situation—would provide the information that's requested. It also allows Canadian tax officials to spontaneously exchange information. If they find information that they believe would be relevant to the tax officials in Madagascar, they would have the ability to exchange that information on a spontaneous basis without there being a request for that information.
On April 2nd, 2019. See this statement in context.