Bill S-17 · 38th Parliament · Paul Martin
Tax Conventions Implementation Act, 2004
An Act to implement an agreement, conventions and protocols concluded between Canada and Gabon, Ireland, Armenia, Oman and Azerbaijan for the avoidance of double taxation and the prevention of fiscal evasion
Government bill. Became law.
- IntroducedOct. 27, 2004
- Debated in principleNov. 16, 2004
- Studied by a committeeDone
- Passed its first chamberDec. 7, 2004
- Passed the second chamberMarch 11, 2005
- Became lawMarch 23, 2005
Leading supporters
Ranked by the part each played: who is responsible for the bill, who carried it, and who spoke for it most.
- Paul MartinPrime Minister
Who carries this bill
Arrows run from the person responsible to those who answer to them on this bill. The critic leads the Senate’s scrutiny and answers to no one on it.
Where members stand
Votes and debate for this bill have not been read yet.
How it changed on the way
1% of the text as introduced was changed or removed by the time it became law (49,673 words introduced, 49,631 passed).
How precisely it is written
mostly preciseChallenging the law: HardDisputing a charge: Moderate
The bill relies on repeated defined terms, fixed percentages, and time periods to set tax limits and residency rules. Broad regulation-making power and some interpretive phrases still leave room for argument.
Open to argument
“The Minister of National Revenue may make any regulations that are necessary for carrying out the Convention or for giving effect to any of its provisions.”
Uses subjective necessity standard and grants open-ended power without limits or criteria.
Clear-cut
“the tax so charged shall not exceed 15 per cent of the gross amount of the dividends.”
Sets a clear numerical ceiling rather than a flexible standard.“has been a resident of the first-mentioned State at any time during the six years immediately preceding the alienation of the property.”
Uses an exact, measurable time window.“the term "permanent establishment" means a fixed place of business through which the business of an enterprise is wholly or partly carried on.”
Provides an objective physical and operational test.
Discretion. The Minister of National Revenue receives wide latitude to issue any regulations deemed necessary to implement each convention.
Challenging the law itself. Detailed definitions and numeric caps make vagueness or overbreadth claims under the Charter difficult to sustain.
Disputing a charge under it. Precise terms reduce disputes but complex factual applications of residency and permanent establishment rules still allow argument.
Read by a language model from the royal assent text; every quoted phrase appears in the bill. A reading of the drafting, not legal advice.
Did it work?
no evaluation found
Who lobbied on it
No lobbying registration naming this bill is loaded.
Stages and dates from LEGISinfo.