Bill S-8 · 40th Parliament · Stephen Harper
An Act to implement conventions and protocols concluded between Canada and Colombia, Greece and Turkey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Government bill. Died when Parliament ended.
- IntroducedNov. 17, 2009
- Debated in principleDec. 8, 2009
- Studied by a committeeDone
- Passed its first chamberDec. 14, 2009
- Passed the second chamberNot reached
- Became lawNot reached
Leading supporters
Ranked by the part each played: who is responsible for the bill, who carried it, and who spoke for it most.
- Stephen HarperPrime Minister
- Stephen GreeneSenate · Sponsor in the Senate
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.
What it set out to do
The Library of Parliament does not prepare Legislative Summaries for bills that implement treaties, conventions, agreements or administrative arrangements bills. The following is a short summary: On 18 November 2009, the Leader of the Government in the Senate introduced Bill S-7, An Act to implement conventions and protocols concluded between Canada and Colombia, Greece and Turkey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (Tax Conventions Implementation Act, 2009) in the Senate and it was given first reading. This enactment implements the most recent tax treaties that Canada has concluded with Colombia, Greece and Turkey. Since a tax treaty contains taxation rules that are different from the provisions of the Income Tax Act, it becomes effective only after being given precedence over domestic legislation by an Act of Parliament such as this one. The treaties implemented reflect efforts to expand Canada’s tax treaty network. Those treaties are generally patterned on the Model Double Taxation Convention prepared by the Organisation for Economic Co-operation and Development.
Summary by the Library of Parliament.
Where members stand
Votes and debate for this bill have not been read yet.
How it changed on the way
Only laws are compared, introduced against passed.
How precisely it is written
The drafting has not been read yet.
Did it work?
Only laws in force for two years or more are checked.
Who lobbied on it
No lobbying registration naming this bill is loaded.
Stages and dates from LEGISinfo.