The Double Taxation Relief (Taxes on Income) (Canada) Order 2003

Extract

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The Double Taxation Relief (Taxes on Income) (Canada) Order 2003

Statutory Instruments

INCOME TAX

Made

8 th October 2003

At the Court at Buckingham Palace, the 8 th day of October 2003

Present,

The Queen’s Most Excellent Majesty in Council

Whereas a draft of this Order was laid before the House of Commons in accordance with the provisions of section 788(10) of the Income and Corporation Taxes Act 1988(1) , and an Address has been presented to Her Majesty by that House praying that an Order may be made in the terms of that draft:

Now, therefore, Her Majesty, in exercise of the powers conferred upon Her by section 788 of the said Act, and of all other powers enabling Her in that behalf, is pleased, by and with the advice of Her Privy Council, to order, and it is hereby ordered, as follows:

1.  This Order may be cited as the Double Taxation Relief (Taxes on Income) (Canada) Order 2003.

2.  It is hereby declared—

(a) that the arrangements specified in the Protocol set out in Part I of the Schedule to this Order and in the Exchange of Notes constituting an Agreement set out in Part II of that Schedule, which vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Canada) Order 1980(2) , as amended by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Canada) (No. 2) Order 1980(3) , as amended by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Canada) Order 1985(4) , have been made with the Government of Canada with a view to affording relief from double taxation in relation to income tax, corporation tax or capital gains tax and taxes of a similar character imposed by the laws of Canada;

(b) that those arrangements include provisions with respect to the exchange of information necessary for carrying out the domestic laws of the United ...

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