S-17 , 41st Parliament, 1st session Thursday, June 2, 2011, to Friday, September 13, 2013
An Act to implement conventions, protocols, agreements and a supplementary convention, concluded between Canada and Namibia, Serbia, Poland, Hong Kong, Luxembourg and Switzerland, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes
Short title:
Tax Conventions Implementation Act, 2013
This bill received royal assent on Wednesday, June 19, 2013
Statutes of Canada 2013, c. 27
Progress
Senate
End of stage activity
Introduction and first reading, Wednesday, March 6, 2013
Chamber sittings
Sitting date | Debates (Hansard) |
---|---|
Wednesday, March 6, 2013 |
End of stage activities
Second reading, Wednesday, April 17, 2013
Referral to committee, Wednesday, April 17, 2013
Chamber sittings
Sitting date | Debates (Hansard) |
---|---|
Tuesday, March 19, 2013 |
|
Wednesday, April 17, 2013 |
End of stage activity
Committee report presented, Thursday, May 2, 2013
Committee meetings
Meeting date | Details |
---|---|
Thursday, April 18, 2013 |
Meeting 77 |
Thursday, April 25, 2013 |
Meeting 79 |
Wednesday, May 1, 2013 |
Meeting 80 |
Thursday, May 2, 2013 |
Meeting 81 |
Chamber sittings
Sitting date | Debates (Hansard) |
---|---|
Thursday, May 2, 2013 |
End of stage activity
Third reading, Tuesday, May 7, 2013
Chamber sittings
Sitting date | Debates (Hansard) |
---|---|
Tuesday, May 7, 2013 |
House of Commons
End of stage activity
First reading, Thursday, May 9, 2013
Chamber sittings
Sitting date | Debates (Hansard) |
---|---|
Thursday, May 9, 2013 |
End of stage activity
Second reading and referral to committee, Monday, June 10, 2013
Chamber sittings
Sitting date | Debates (Hansard) |
---|---|
Monday, June 3, 2013 |
|
Monday, June 10, 2013 |
Sitting 266
Major speeches
Agreed to
(Journals 266)
|
End of stage activity
Committee report presented, Monday, June 17, 2013
Committee meetings
Meeting date | Minutes |
---|---|
Monday, June 17, 2013 |
Meeting 129 |
Chamber sittings
Sitting date | Debates (Hansard) |
---|---|
Monday, June 17, 2013 |
End of stage activity
Concurrence at report stage, Tuesday, June 18, 2013
Chamber sittings
Sitting date | Debates (Hansard) |
---|---|
Tuesday, June 18, 2013 |
End of stage activity
Third reading, Tuesday, June 18, 2013
Chamber sittings
Sitting date | Debates (Hansard) |
---|---|
Tuesday, June 18, 2013 |
Sitting 272
Agreed to
(Journals 272)
|
Details
Recorded votes
House of Commons
Vote 745 — Monday, June 10, 2013
- Result:
- Agreed To
Time allocation for Bill S-17, An Act to implement conventions, protocols, agreements and a supplementary convention, concluded between Canada and Namibia, Serbia, Poland, Hong Kong, Luxembourg and Switzerland, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes
- Yeas:
- 151
- Nays:
- 117
- Paired:
- 0
- Total:
- 268
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 |
---|---|---|
Tuesday, March 19, 2013 | Sponsor’s speech(Sitting 145) | Stephen Greene (Conservative) |
Wednesday, April 17, 2013 | Response speech(Sitting 152) | Céline Hervieux-Payette (Liberal) |
House of Commons
Speech date | Speech | Member of Parliament |
---|---|---|
Tuesday, June 4, 2013 | Sponsor’s speech(Sitting 261) | Corneliu Chisu (Conservative) |
Monday, June 10, 2013 | Response speech(Sitting 266) | Murray Rankin (NDP) |
Monday, June 10, 2013 | Response speech(Sitting 266) | Kevin Lamoureux (Liberal) |
About
Legislative summary
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 6 March 2013, the Leader of the Government in the Senate introduced Bill S-17, An Act to implement conventions, protocols, agreements and a supplementary convention, concluded between Canada and Namibia, Serbia, Poland, Hong Kong, Luxembourg and Switzerland, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes (Tax Conventions Implementation Act, 2013) in the Senate and it was given first reading.
Bill S-17 implements four recent tax treaties that Canada has concluded with Namibia, Serbia, Poland and Hong Kong. This enactment also implements amendments to provisions for the exchange of tax information found in the tax treaties that Canada has concluded with Luxembourg and Switzerland.
The tax treaties with Namibia, Serbia, Poland and Hong Kong are generally patterned on the Model Tax Convention on Income and on Capital developed by the Organisation for Economic Co-operation and Development (OECD). The amendments to the treaties with Luxembourg and Switzerland ensure that their provisions for the exchange of tax information reflect the current OECD standard on this matter.
Tax treaties have two main objectives: the avoidance of double taxation and the prevention of fiscal evasion. Since a tax treaty provides relief from taxation rules in the Income Tax Act, it becomes effective only after being given precedence over domestic legislation by an Act of Parliament such as this one. Finally, for each instrument implemented by this Act to become effective, it must be ratified after the enactment of this Act.
On 6 March 2013, the Leader of the Government in the Senate introduced Bill S-17, An Act to implement conventions, protocols, agreements and a supplementary convention, concluded between Canada and Namibia, Serbia, Poland, Hong Kong, Luxembourg and Switzerland, for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes (Tax Conventions Implementation Act, 2013) in the Senate and it was given first reading.
Bill S-17 implements four recent tax treaties that Canada has concluded with Namibia, Serbia, Poland and Hong Kong. This enactment also implements amendments to provisions for the exchange of tax information found in the tax treaties that Canada has concluded with Luxembourg and Switzerland.
The tax treaties with Namibia, Serbia, Poland and Hong Kong are generally patterned on the Model Tax Convention on Income and on Capital developed by the Organisation for Economic Co-operation and Development (OECD). The amendments to the treaties with Luxembourg and Switzerland ensure that their provisions for the exchange of tax information reflect the current OECD standard on this matter.
Tax treaties have two main objectives: the avoidance of double taxation and the prevention of fiscal evasion. Since a tax treaty provides relief from taxation rules in the Income Tax Act, it becomes effective only after being given precedence over domestic legislation by an Act of Parliament such as this one. Finally, for each instrument implemented by this Act to become effective, it must be ratified after the enactment of this Act.
Similar bills
No similar bills were introduced during previous sessions or Parliaments
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