SUMMARY

The main purpose of this enactment is to implement tax treaties - tax conventions or agreements and protocols thereto - that have been concluded with Kuwait, Mongolia, the United Arab Emirates, Moldova, Norway, Belgium and Italy. This enactment also amends the enacted text of three tax treaties.

Parts 1 to 4 of this enactment implement tax treaties with Kuwait, Mongolia, the United Arab Emirates and Moldova. This is the first time that Canada has concluded a tax treaty with any of these States.

Parts 5 to 7 of this enactment implement the most recent tax treaties with Norway, Belgium and Italy.

Parts 8 to 10 of this enactment correct errors in the English version of tax treaties with Vietnam, Portugal and Senegal, which are already enacted.