S-8 , 40th Parliament, 2nd session January 26, 2009, to December 30, 2009

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
Bill type
Senate Government Bill

Summary

Current status
Senate bill awaiting first reading in the House of Commons
Latest activity
Third reading on December 15, 2009 (Senate)

Progress

End of stage activity
Introduction and first reading, November 18, 2009
Chamber sittings
Sitting date Debates (Hansard)
November 18, 2009
End of stage activities
Second reading, December 9, 2009
Referral to committee, December 9, 2009
Chamber sittings
Sitting date Debates (Hansard)
November 24, 2009
Sitting 72
Major speeches
Show major speeches at second reading
December 9, 2009
End of stage activity
Committee report presented, December 10, 2009
Committee meetings
Meeting date Details
December 9, 2009
Meeting 36
Chamber sittings
Sitting date Debates (Hansard)
December 10, 2009
End of stage activity
Third reading, December 15, 2009
Chamber sittings
Sitting date Debates (Hansard)
December 11, 2009
December 15, 2009

House of Commons

First reading
Not reached
Second reading
Not reached
Consideration in committee
Not reached
Report stage
Not reached
Third reading
Not reached

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
November 24, 2009 Sponsor’s speech(Sitting 72) Stephen Greene (Conservative)
November 24, 2009 Response speech(Sitting 72) Wilfred P. Moore (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 18 November 2009, the Leader of the Government in the Senate introduced Bill S-7, 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, 2009) 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.

Similar bills

No similar bills were introduced during previous sessions or Parliaments

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