S-4 , 42nd Parliament, 1st session December 3, 2015, to September 11, 2019

An Act to implement a Convention and an Arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and to amend an Act in respect of a similar Agreement
Short title: Tax Convention and Arrangement Implementation Act, 2016
Bill type
Senate Government Bill
This bill received royal assent on December 15, 2016

Statutes of Canada 2016, c. 13

Progress

End of stage activity
Introduction and first reading, November 1, 2016
Chamber sittings
Sitting date Debates (Hansard)
November 1, 2016
End of stage activities
Second reading, November 29, 2016
Referral to committee, November 29, 2016
Chamber sittings
Sitting date Debates (Hansard)
November 15, 2016
Sitting 71
Major speeches
Show major speeches at second reading
November 24, 2016
Sitting 76
Major speeches
Show major speeches at second reading
November 28, 2016
November 29, 2016
End of stage activity
Committee report presented without amendment, December 5, 2016
Committee meetings
Meeting date Details
December 2, 2016
Meeting 41
Chamber sittings
Sitting date Debates (Hansard)
December 5, 2016
End of stage activity
Third reading, December 6, 2016
Chamber sittings
Sitting date Debates (Hansard)
December 6, 2016
End of stage activity
First reading, December 7, 2016
Chamber sittings
Sitting date Debates (Hansard)
December 7, 2016
End of stage activity
Second reading and referral to committee, December 8, 2016
Chamber sittings
Sitting date Debates (Hansard)
December 8, 2016
Sitting 124
Major speeches
Show major speeches at second reading
Agreed to (Journals 124)
2nd reading and referral to committee - FINA
End of stage activity
Committee report presented without an amendment, December 13, 2016
Committee meetings
Meeting date Minutes
December 12, 2016
Meeting 66
Chamber sittings
Sitting date Debates (Hansard)
December 13, 2016
End of stage activity
Concurrence at report stage, December 14, 2016
Chamber sittings
Sitting date Debates (Hansard)
December 14, 2016
End of stage activity
Third reading, December 14, 2016
Chamber sittings
Sitting date Debates (Hansard)
December 14, 2016
Sitting 128
Agreed to (Journals 128)
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
November 15, 2016 Sponsor’s speech(Sitting 71) Stephen Greene (Conservative)
November 24, 2016 Response speech(Sitting 76) Diane Bellemare (Independent)

House of Commons

Speech date Speech Member of Parliament
December 8, 2016 Sponsor’s speech(Sitting 124) Lawrence MacAulay (Liberal)
December 8, 2016 Response speech(Sitting 124) Garnett Genuis (Conservative)
December 8, 2016 Response speech(Sitting 124) Pierre-Luc Dusseault (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 1 November 2016, the Hon. Peter Harder introduced Bill S-4, An Act to implement a Convention and an Arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and to amend an Act in respect of a similar Agreement (Tax Convention and Arrangement Implementation Act, 2016), in the Senate and it was given first reading.

Bill S-4 implements a convention between the Government of Canada and the Government of the State of Israel for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and an arrangement between the Canadian Trade Office in Taipei and the Taipei Economic and Cultural Office in Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. It also amends the Canada–Hong Kong Tax Agreement Act, 2013 to add to it, for greater certainty, an interpretation provision.

The convention and arrangement 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 convention and arrangement have two main objectives: the avoidance of double taxation and the prevention of fiscal evasion. Once implemented, they will provide relief from taxation rules in, or related to, the Income Tax Act. Their implementation requires the enactment of this Act.

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