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

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In force since 2014-12-10, as the publisher states.

Copy read on 2026-11-10. The page it was read from

Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

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Contents: 4 provisions
  1. Title and introductory text
  2. 1 Citation
  3. 2 Double taxation and international tax enforcement arrangements to have effect
  4. SCHEDULE

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4 provisions

Title and introductory text

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—

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1 Citation

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

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2 Double taxation and international tax enforcement arrangements to have effect

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.

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