C-82 , 42nd Parliament, 1st session December 3, 2015, to September 11, 2019

An Act to implement a multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting
Short title: Multilateral Instrument in Respect of Tax Conventions Act
Bill type
House Government Bill
This bill received royal assent on June 21, 2019

Statutes of Canada 2019, c. 12

Progress

End of stage activity
Introduction and first reading, June 20, 2018
Chamber sittings
Sitting date Debates (Hansard)
June 20, 2018
End of stage activity
Second reading and referral to committee, October 15, 2018
Chamber sittings
Sitting date Debates (Hansard)
September 28, 2018
Sitting 328
Major speeches
Show major speeches at second reading
October 15, 2018
Sitting 334
Agreed to (Journals 334)
2nd reading and referral to committee - FINA
End of stage activity
Committee report presented without an amendment, March 1, 2019
Committee meetings
Meeting date Minutes
February 5, 2019
Meeting 195
February 7, 2019
Meeting 196
February 21, 2019
Meeting 198
February 28, 2019
Meeting 199
Chamber sittings
Sitting date Debates (Hansard)
March 1, 2019
End of stage activity
Concurrence at report stage, April 8, 2019
Chamber sittings
Sitting date Debates (Hansard)
April 8, 2019
End of stage activity
Third reading, May 2, 2019
Chamber sittings
Sitting date Debates (Hansard)
April 8, 2019
May 2, 2019
Sitting 408
Agreed to (Journals 408)
3rd reading
End of stage activity
First reading, May 2, 2019
Chamber sittings
Sitting date Debates (Hansard)
May 2, 2019
End of stage activities
Second reading, May 16, 2019
Referral to committee, May 16, 2019
Chamber sittings
Sitting date Debates (Hansard)
May 9, 2019
Sitting 286
Major speeches
Show major speeches at second reading
May 16, 2019
Sitting 290
Major speeches
Show major speeches at second reading
End of stage activity
Committee report presented, June 4, 2019
Committee meetings
Meeting date Details
May 29, 2019
Meeting 141
May 30, 2019
Meeting 142
Chamber sittings
Sitting date Debates (Hansard)
June 4, 2019
End of stage activity
Third reading, June 17, 2019
Bill passed by the Senate without amendment
Chamber sittings
Sitting date Debates (Hansard)
June 12, 2019
June 17, 2019

Details

Recorded votes

House of Commons

Vote 1286 — April 8, 2019
Result:
Agreed To
Concurrence at report stage of Bill C-82, An Act to implement a multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting
Yeas:
270
Nays:
0
Paired:
8
Total:
278

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

House of Commons

Speech date Speech Member of Parliament
September 28, 2018 Sponsor’s speech(Sitting 328) Lawrence MacAulay (Liberal)
September 28, 2018 Response speech(Sitting 328) Jamie Schmale (Conservative)
September 28, 2018 Response speech(Sitting 328) Matthew Dubé (NDP)

Senate

Speech date Speech Senator
May 9, 2019 Sponsor’s speech(Sitting 286) Mary Coyle (Non-affiliated)
May 16, 2019 Response speech(Sitting 290) Thanh Hai Ngo (Conservative)

About

Legislative summary

The Library of Parliament does not prepare Legislative Summaries for self-explanatory measures. The following is a short summary:

On 20 June 2018, the Minister of Finance introduced Bill C-82, An Act to implement a multilateral convention to implement tax treaty related measures to prevent base erosion and profit shifting (Multilateral Instrument in Respect of Tax Conventions Act), in the House of Commons and it was given first reading.

Bill C-82 enacts implements a multilateral instrument in respect of conventions for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income.

The multilateral instrument is an international treaty developed as part of the G20 and OECD’s project to tackle base erosion and profit shifting (BEPS). The purpose of the multilateral instrument is to modify, in their application, tax conventions between two or more parties to the multilateral instrument so as to further the objectives of the tax convention. The multilateral instrument operates alongside tax conventions to modify them in their application; it does not directly modify the text of the tax conventions. The multilateral instrument will apply to a Canadian bilateral double tax convention only if both parties to the convention notify the depositary that the convention is intended to be covered by the multilateral instrument. The Secretary-General of the OECD is the depositary of the multilateral instrument. The implementation of the multilateral instrument requires the enactment of this Act.

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