S-5 , 39th Parliament, 1st session Monday, April 3, 2006, to Friday, September 14, 2007
An Act to implement conventions and protocols concluded between Canada and Finland, Mexico and Korea for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
Short title:
Tax Conventions Implementation Act, 2006
This bill received royal assent on Tuesday, December 12, 2006
Statutes of Canada 2006, c. 8
Progress
Senate
End of stage activity
Introduction and first reading, Tuesday, October 3, 2006
Chamber sittings
| Sitting date | Debates (Hansard) |
|---|---|
Tuesday, October 3, 2006 |
End of stage activities
Second reading, Tuesday, October 31, 2006
Referral to committee, Tuesday, October 31, 2006
Chamber sittings
| Sitting date | Debates (Hansard) |
|---|---|
Thursday, October 5, 2006 |
|
Tuesday, October 31, 2006 |
End of stage activity
Committee report presented, Thursday, November 9, 2006
Committee meetings
| Meeting date | Details |
|---|---|
Thursday, November 9, 2006 |
Meeting 22 |
Chamber sittings
| Sitting date | Debates (Hansard) |
|---|---|
Thursday, November 9, 2006 |
End of stage activity
Third reading, Thursday, November 23, 2006
Chamber sittings
| Sitting date | Debates (Hansard) |
|---|---|
Thursday, November 23, 2006 |
House of Commons
End of stage activity
First reading, Friday, November 24, 2006
Chamber sittings
| Sitting date | Debates (Hansard) |
|---|---|
Friday, November 24, 2006 |
End of stage activity
Second reading and referral to committee, Thursday, December 7, 2006
Chamber sittings
| Sitting date | Debates (Hansard) |
|---|---|
Thursday, December 7, 2006 |
Sitting 93
Major speeches
Agreed to
(Journals 93)
|
End of stage activity
Committee report presented, Thursday, December 7, 2006
Committee of the Whole
Chamber sittings
| Sitting date | Debates (Hansard) |
|---|---|
Thursday, December 7, 2006 |
End of stage activity
Concurrence at report stage, Thursday, December 7, 2006
Chamber sittings
| Sitting date | Debates (Hansard) |
|---|---|
Thursday, December 7, 2006 |
End of stage activity
Third reading, Thursday, December 7, 2006
Chamber sittings
| Sitting date | Debates (Hansard) |
|---|---|
Thursday, December 7, 2006 |
Sitting 93
Agreed to
(Journals 93)
|
Details
Recorded votes
House of Commons
There are currently no recorded votes for this bill.
Senate
To view the complete list of standing votes that have taken place in the Senate, please refer to the Votes page of the Senate of Canada website.Speaker's rulings and statements
There are currently no Speaker's rulings and statements.
Major speeches at second reading
Senate
| Speech date | Speech | Senator |
|---|---|---|
| Thursday, October 5, 2006 | Sponsor’s speech(Sitting 35) | W. David Angus (Conservative) |
| Tuesday, October 31, 2006 | Response speech(Sitting 35) | Wilfred P. Moore (Liberal) |
House of Commons
| Speech date | Speech | Member of Parliament |
|---|---|---|
| Thursday, December 7, 2006 | Sponsor’s speech(Sitting 93) | Diane Ablonczy (Conservative) |
| Thursday, December 7, 2006 | Response speech(Sitting 93) | Massimo Pacetti (Liberal) |
| Thursday, December 7, 2006 | Response speech(Sitting 93) | Pierre A. Paquette (Bloc Québécois) |
| Thursday, December 7, 2006 | Response speech(Sitting 93) | Judy Wasylycia-Leis (NDP) |
About
Legislative summary
No legislative summary is available
Similar bills
No similar bills were introduced during previous sessions or Parliaments
From the Library of Parliament
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Further reading
A study of Article XXIX A of the Canada-US Tax Treaty: the limitation-on-benefits article.
Kallas, Pauline.
Canadian tax journal, 50:2219-58
Policy forum: the history of tax treaty provisions - and why it is important to know about it.
Friedlander, Lara and Scott Wilkie.
Canadian tax journal, 54:907-21
Summary of the proceedings of an invitational seminar on tax treaties in the 21st century.
Arnold, Brian J., Jacques Sasseville and Eric Zolt.
Canadian tax journal, 50:65-144
Tax treaty abuse: a second look.
Goyette, Nathalie.
Canadian tax journal, 51:764-805
Un second regard sur l'abus des conventions fiscales.
Goyette, Nathalie.
Canadian tax journal, 51:719-63