In responding to the question, it might be helpful to clarify the taxes that are within the scope of this double taxation agreement for Canada. It includes taxes on income under the Income Tax Act. In respect of Madagascar, it includes the tax on income, the synthetic tax, the direct tax on hydrocarbons, the tax on salaries and assimilated income, the tax on income from removable assets, and the tax on gains from immovables.
On April 2nd, 2019. See this statement in context.