The Double Taxation Relief (Taxes on Income) (Canada) Order 2003

1. Introductory Text

2. 1. This Order may be cited as the Double Taxation Relief...

3. 2. It is hereby declared— (a) that the arrangements specified in...

4. Signature

5. 1. SCHEDULE

      1. PART I PROTOCOL AMENDING THE CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS, SIGNED AT LONDON ON 8TH SEPTEMBER 1978, AS AMENDED BY THE PROTOCOL SIGNED AT OTTAWA ON 15TH APRIL 1980 AND AS FURTHER AMENDED BY THE PROTOCOL SIGNED AT LONDON ON 16TH OCTOBER 1985

         1. The Government of the United Kingdom of Great Britain and...

         2. Desiring to conclude a Protocol to amend further the Convention...

         3. Have agreed as follows:

         4. ARTICLE I

            1. 1. Sub-paragraph (c) of paragraph 1 of Article 3 of the...

            2. 2. Clause (i) of sub-paragraph (h) of paragraph 1 of Article...

         5. ARTICLE II

            1. Paragraph 3 of Article 4 of the Convention shall be...

         6. ARTICLE III

            1. Article 9 of the Convention shall be deleted and replaced...

         7. ARTICLE IV

            1. 1. Paragraphs 1 and 2 of Article 10 of the Convention...

            2. 2. Paragraph 3 of Article 10 of the Convention shall be...

            3. 3. Paragraph 5 of Article 10 of the Convention shall be...

            4. 4. Paragraph 7 of Article 10 of the Convention shall be...

         8. ARTICLE V

            1. 1. Paragraph 3 of Article 11 of the Convention shall be...

            2. 2. Paragraph 6 of Article 11 of the Convention shall be...

            3. 3. The following new paragraph shall be inserted immediately after paragraph...

         9. ARTICLE VI

            1. 1. Paragraph 3 of Article 12 of the Convention shall be...

            2. 2. Paragraph 5 of Article 12 of the Convention shall be...

            3. 3. The following new paragraph shall be inserted immediately after paragraph...

         10. ARTICLE VII

             1. 1. Paragraph 9 of Article 13 of the Convention shall be...

             2. 2. The following new paragraph shall be inserted immediately after paragraph...

         11. ARTICLE VIII

             1. 1. Paragraph 1 of Article 17 of the Convention shall be...

             2. 2. Paragraph 3 of Article 17 of the Convention shall be...

             3. 3. Paragraph 4 of Article 17 of the Convention shall be...

         12. ARTICLE IX

             1. The following new Article shall be inserted immediately after Article...

         13. ARTICLE X

             1. 1. Paragraph 1 of Article 21 of the Convention shall be...

             2. 2. Paragraph 4 of Article 21 of the Convention shall be...

         14. ARTICLE XI

             1. The reference in paragraph 3 of Article 22 of the...

         15. ARTICLE XII

             1. Article 24 of the Convention shall be deleted and replaced...

         16. ARTICLE XIII

             1. 1. Paragraphs 2 and 3 of Article 27 of the Convention...

             2. 2. Paragraph 4 of Article 27 of the Convention shall be...

             3. 3. The following new paragraph shall be added immediately after paragraph...

         17. ARTICLE XIV

             1. The Governments of the Contracting States shall inform one another,...

             2. IN WITNESS WHEREOF the undersigned, duly authorised thereto by their...

             3. DONE in duplicate at London, this seventh day of May...

   2. 1. PART II EXCHANGE OF NOTES

         1. 7th May 2003

         2. Excellency:

         3. With reference to Articles IV, V and VI:

         4. With reference to paragraph 1 of Article VII:

         5. With reference to Article XII:

         6. With reference to Article XII:

         7. With reference to Article XII:

   3. 1. 7th May 2003

      2. Excellency

      3. Excellency

      4. Excellency

6. Explanatory Note