---
title: "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
id: fdf2ce79-8760-4794-a4c8-d0b43addd24c
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2014/3274
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/fdf2ce79-8760-4794-a4c8-d0b43addd24c
language: en
in_force_from: 2014-12-10
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2014/3274/data.xml
read_on: 2026-11-10
sha256: acd337e6425e9d260c63ef7be3052e711e39c7b4cfb2cb0beb4e65acb2b71035
provisions: 4
---

# The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014

## Title and introductory text {#prelims}

2014 No. 3274
Capital Gains Tax
Corporation Tax
Income Tax
Petroleum Revenue Tax
The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014
Made
10th December 2014
At the Court at Buckingham Palace, the 10th day of December 2014
Present,
The Queen’s Most Excellent Majesty in Council
A draft of this Order was laid before the House of Commons in accordance with section 5(2) of the Taxation (International and Other Provisions) Act 2010 and section 173(7) of the Finance Act 2006 and approved by a resolution of that House.
Accordingly, Her Majesty, in exercising the powers conferred upon Her by section 2 of the Taxation (International and Other Provisions) Act 2010 and section 173(1) to (3) of the Finance Act 2006, by and with the advice of Her Privy Council, orders as follows—

## 1 Citation {#article-1}

This Order may be cited as the Double Taxation Relief and International Tax Enforcement (Canada) Order 2014.

## 2 Double taxation and international tax enforcement arrangements to have effect {#article-2}

It is declared that—
(a) the arrangements specified in the Protocol set out in Part 1 of the Schedule to this Order and in the Interpretative Protocol set out in Part 2 of that Schedule, which further vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) Order 1980, have been made with the Government of Canada.
(b) the arrangements have been made with a view to affording relief from double taxation in relation to capital gains tax, corporation tax, income tax and petroleum revenue tax and taxes of a similar character imposed by the laws of Canada and for the purposes of assisting international tax enforcement; and
(c) it is expedient that those arrangements should have effect.

## SCHEDULE {#schedule}

Article 2
PART 1
PART 2