Оговорки и заявления по Договору №:127 - Конвенция о взаимной административной помощи в налоговой области
Характер декларации : Декларации, Расторжения, Отступления
Статус на 17/07/2019
КанадаDeclaration contained in the instrument of ratification deposited with the Secretary General of the OECD on 21 November 2013 - Or. Engl. / Fr.
Annex A – Taxes to which the Convention would apply:
Article 2, paragraph 1(a): the taxes on income or profits, including capital gains that are added to income at a rate determined under the following act, and taxes on net wealth that are imposed on behalf of Canada under the Income Tax Act (Canada).
Article 2, paragraph 1(b)(iii) C: the Value Added Tax imposed on behalf of Canada under Part IX of the Excise Tax Act (Canada).
Article 2, paragraph 1(b)(iii) D: the taxes imposed on behalf of Canada under Parts I and III of the Excise Tax Act (Canada) and the Excise Act, 2001 (Canada).
Период результата: 01/03/2014 -
Cтатьях, посвященных : 2