S-17 , 41st Parliament, 1st session June 2, 2011, to September 13, 2013

An Act to implement conventions, protocols, agreements and a supplementary convention, concluded between Canada and Namibia, Serbia, Poland, Hong Kong, Luxembourg and Switzerland, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes
Short title: Tax Conventions Implementation Act, 2013
Bill type
Senate Government Bill
This bill received royal assent on June 19, 2013

Statutes of Canada 2013, c. 27

Progress

End of stage activity
Introduction and first reading, March 6, 2013
Chamber sittings
Sitting date Debates (Hansard)
March 6, 2013
End of stage activities
Second reading, April 17, 2013
Referral to committee, April 17, 2013
Chamber sittings
Sitting date Debates (Hansard)
March 19, 2013
Sitting 145
Major speeches
Show major speeches at second reading
April 17, 2013
Sitting 152
Major speeches
Show major speeches at second reading
End of stage activity
Committee report presented, May 2, 2013
Committee meetings
Meeting date Details
April 18, 2013
Meeting 77
April 25, 2013
Meeting 79
May 1, 2013
Meeting 80
May 2, 2013
Meeting 81
Chamber sittings
Sitting date Debates (Hansard)
May 2, 2013
End of stage activity
Third reading, May 7, 2013
Chamber sittings
Sitting date Debates (Hansard)
May 7, 2013
End of stage activity
First reading, May 9, 2013
Chamber sittings
Sitting date Debates (Hansard)
May 9, 2013
End of stage activity
Second reading and referral to committee, June 10, 2013
Chamber sittings
Sitting date Debates (Hansard)
June 3, 2013
June 10, 2013
Sitting 266
Major speeches
Show major speeches at second reading
Agreed to (Journals 266)
2nd reading and referral to committee - FINA
End of stage activity
Committee report presented, June 17, 2013
Committee meetings
Meeting date Minutes
June 17, 2013
Meeting 129
Chamber sittings
Sitting date Debates (Hansard)
June 17, 2013
End of stage activity
Concurrence at report stage, June 18, 2013
Chamber sittings
Sitting date Debates (Hansard)
June 18, 2013
End of stage activity
Third reading, June 18, 2013
Chamber sittings
Sitting date Debates (Hansard)
June 18, 2013
Sitting 272
Agreed to (Journals 272)
3rd reading

Details

Recorded votes

House of Commons

Vote 745 — June 10, 2013
Result:
Agreed To
Time allocation for Bill S-17, An Act to implement conventions, protocols, agreements and a supplementary convention, concluded between Canada and Namibia, Serbia, Poland, Hong Kong, Luxembourg and Switzerland, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes
Yeas:
151
Nays:
117
Paired:
0
Total:
268

Senate

To view the complete list of standing votes that have taken place in the Senate, please refer to the Votes page of the Senate of Canada website.

Speaker's rulings and statements

There are currently no Speaker's rulings and statements.

Major speeches at second reading

Senate

Speech date Speech Senator
March 19, 2013 Sponsor’s speech(Sitting 145) Stephen Greene (Conservative)
April 17, 2013 Response speech(Sitting 152) Céline Hervieux-Payette (Liberal)

House of Commons

Speech date Speech Member of Parliament
June 4, 2013 Sponsor’s speech(Sitting 261) Corneliu Chisu (Conservative)
June 10, 2013 Response speech(Sitting 266) Murray Rankin (NDP)
June 10, 2013 Response speech(Sitting 266) Kevin Lamoureux (Liberal)

About

Legislative summary

The Library of Parliament does not prepare Legislative Summaries for bills that implement treaties, conventions, agreements or administrative arrangements bills. The following is a short summary:

On 6 March 2013, the Leader of the Government in the Senate introduced Bill S-17, An Act to implement conventions, protocols, agreements and a supplementary convention, concluded between Canada and Namibia, Serbia, Poland, Hong Kong, Luxembourg and Switzerland, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes (Tax Conventions Implementation Act, 2013) in the Senate and it was given first reading.

Bill S-17 implements four recent tax treaties that Canada has concluded with Namibia, Serbia, Poland and Hong Kong. This enactment also implements amendments to provisions for the exchange of tax information found in the tax treaties that Canada has concluded with Luxembourg and Switzerland.

The tax treaties with Namibia, Serbia, Poland and Hong Kong are generally patterned on the Model Tax Convention on Income and on Capital developed by the Organisation for Economic Co-operation and Development (OECD). The amendments to the treaties with Luxembourg and Switzerland ensure that their provisions for the exchange of tax information reflect the current OECD standard on this matter.

Tax treaties have two main objectives: the avoidance of double taxation and the prevention of fiscal evasion. Since a tax treaty provides relief from taxation rules in the Income Tax Act, it becomes effective only after being given precedence over domestic legislation by an Act of Parliament such as this one. Finally, for each instrument implemented by this Act to become effective, it must be ratified after the enactment of this Act.

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