S-3 , 40th Parliament, 3rd session March 3, 2010, to March 26, 2011

An Act to implement conventions and protocols concluded between Canada and Colombia, Greece and Turkey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Short title: Tax Conventions Implementation Act, 2010
Bill type
Senate Government Bill
This bill received royal assent on December 15, 2010

Statutes of Canada 2010, c. 15

Progress

End of stage activity
Introduction and first reading, March 23, 2010
Chamber sittings
Sitting date Debates (Hansard)
March 23, 2010
End of stage activities
Second reading, March 31, 2010
Referral to committee, March 31, 2010
Chamber sittings
Sitting date Debates (Hansard)
March 25, 2010
Sitting 11
Major speeches
Show major speeches at second reading
March 31, 2010
End of stage activity
Committee report presented, April 29, 2010
Committee meetings
Meeting date Details
April 28, 2010
Meeting 9
April 29, 2010
Meeting 10
Chamber sittings
Sitting date Debates (Hansard)
April 29, 2010
End of stage activity
Third reading, May 4, 2010
Chamber sittings
Sitting date Debates (Hansard)
May 4, 2010
End of stage activity
First reading, May 10, 2010
Chamber sittings
Sitting date Debates (Hansard)
May 10, 2010
End of stage activity
Second reading and referral to committee, May 13, 2010
Chamber sittings
Sitting date Debates (Hansard)
May 13, 2010
Sitting 46
Major speeches
Show major speeches at second reading
Agreed to (Journals 46)
2nd reading and referral to committee - FINA
End of stage activity
Committee report presented, October 5, 2010
Committee meetings
Meeting date Minutes
October 4, 2010
Meeting 31
Chamber sittings
Sitting date Debates (Hansard)
October 5, 2010
End of stage activity
Concurrence at report stage, November 22, 2010
Chamber sittings
Sitting date Debates (Hansard)
November 22, 2010
End of stage activity
Third reading, November 22, 2010
Chamber sittings
Sitting date Debates (Hansard)
November 22, 2010
Sitting 101
Agreed to (Journals 101)
3rd reading

Details

Recorded votes

House of Commons

There are currently no recorded votes for this bill.

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 25, 2010 Sponsor’s speech(Sitting 11) Stephen Greene (Conservative)
March 25, 2010 Response speech(Sitting 11) Wilfred P. Moore (Liberal)

House of Commons

Speech date Speech Member of Parliament
May 13, 2010 Sponsor’s speech(Sitting 46) Ted Menzies (Conservative)
May 13, 2010 Response speech(Sitting 46) Joseph Volpe (Liberal)
May 13, 2010 Response speech(Sitting 46) Daniel Paillé (Bloc Québécois)
May 13, 2010 Response speech(Sitting 46) Thomas J. Mulcair (NDP)

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 23 March 2010, the Leader of the Government in the Senate introduced Bill S-3, An Act to implement conventions and protocols concluded between Canada and Colombia, Greece and Turkey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (Tax Conventions Implementation Act, 2010) in the Senate and it was given first reading.

This enactment implements the most recent tax treaties that Canada has concluded with Colombia, Greece and Turkey. Since a tax treaty contains taxation rules that are different from the provisions of the Income Tax Act, it becomes effective only after being given precedence over domestic legislation by an Act of Parliament such as this one.

The treaties implemented reflect efforts to expand Canada’s tax treaty network. Those treaties are generally patterned on the Model Double Taxation Convention prepared by the Organisation for Economic Co-operation and Development.

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Further reading

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