Reservations and Declarations for Treaty No.127 - Convention on Mutual Administrative Assistance in Tax Matters

Nature of declaration : Reservations
Status as of 19/08/2019

Canada

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 21 November 2013 - Or. Engl. / Fr.

Canada will not provide any form of assistance in relation to the taxes of other Parties described in any of sub paragraphs 1(b)(i), (ii), (iii) A, B, E, F and G and (iv) of Article 2 of the Convention (as permitted by sub paragraph 1(a) of Article 30 of the Convention).
Period covered: 01/03/2014 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 21 November 2013 - Or. Engl. / Fr.

Canada will not provide assistance in the recovery of any tax claim, or in the recovery of an administrative fine, for any tax, pursuant to Articles 11 through 16 of the Convention (as permitted by sub-paragraph 1(b) of Article 30 of the Convention).
Period covered: 01/03/2014 -
Articles concerned : 30

Reservation contained in the instrument of ratification deposited with the Secretary General of the OECD on 21 November 2013 - Or. Engl. / Fr.

Canada will not provide assistance in the service of document for any tax, pursuant to Article 17 of the Convention (as permitted by sub-paragraph 1(d) of Article 30 of the Convention); this reservation does not apply to the service of documents by mail, pursuant to paragraph 3 of Article 17 of the Convention.
Period covered: 01/03/2014 -
Articles concerned : 30


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