Mr. Speaker, on behalf of the Minister of Foreign Affairs and pursuant to Standing Order 32 (2) I have the honour to table, in both official languages, two treaties entitled: “Protocol between Canada and The Kingdom of Spain Amending the Convention Between Canada and Spain for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital, signed at Ottawa on 23 November 1976” done at Madrid on November 18, 2014; and the “Agreement between the Government of Canada and the Government of the People’s Republic of China on Cooperation and Mutual Administrative Assistance in Customs Matters”, done at Beijing on November 8, 2014.
An explanatory memorandum is included with each treaty.