Schedule CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF CANADA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME AND CAPITAL GAINS

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. Article 3 para. 1(i) added by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 1 para. 3
sch. art. 28 amended by Double Taxation Relief (Taxes on Income) (Canada) 1980
sch. art. 8 replaced by Double Taxation Relief (Taxes on Income) (Canada) 1985
sch. art. 10 replaced by Double Taxation Relief (Taxes on Income) (Canada) 1985
sch. art. 11 amended by Double Taxation Relief (Taxes on Income) (Canada) 1985
sch. art. 12 amended by Double Taxation Relief (Taxes on Income) (Canada) 1985
sch. art. 13 replaced by Double Taxation Relief (Taxes on Income) (Canada) 1985
sch. art. 17 replaced by Double Taxation Relief (Taxes on Income) (Canada) 1985
sch. art. 20 amended by Double Taxation Relief (Taxes on Income) (Canada) 1985
sch. art. 21 amended by Double Taxation Relief (Taxes on Income) (Canada) 1985
sch. art. 22 amended by Double Taxation Relief (Taxes on Income) (Canada) 1985
sch. art. 27A replaced by Double Taxation Relief (Taxes on Income) (Canada) 1985
sch. art. 15 amended by Double Taxation Relief (Taxes on Income) (Canada) 1980
sch. art. 22 amended by Double Taxation Relief (Taxes on Income) (Canada) 1980
Sch. Article 3 para. 1(c) substituted by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 1 para. 1
Sch. Article 3 para. 1(f) substituted by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 1 para. 2
Sch. Article 4 para. 1 substituted by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 2
Sch. Article 7 substituted by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 3
Sch. Article 8 para. 2 substituted by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 4
Sch. Article 9 para. 3 4 substituted by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 5
Sch. Article 10 para. 3 4 inserted by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 6 para. 1
Sch. Article 10 para. 5-8 Sch. Article 10 para. 4-7 renumbered as para. 5-8 by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 6 para. 2
Sch. Article 11 substituted by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 7
Sch. Article 12 para. 2 substituted by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 8 para. 1
Sch. Article 12 para. 3(a) words substituted by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 8 para. 2
Sch. Article 12 para. 6 substituted by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 8 para. 3
Sch. Article 15 para. 2(a) words substituted by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 9 para. 1
Sch. Article 15 para. 3 substituted by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 9 para. 2
Sch. Article 15 para. 5 repealed by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 9 para. 3
Sch. Article 18 para. 3 repealed by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 10
Sch. Article 21 para. 2 substituted by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 11
Sch. Article 23 substituted by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 12
Sch. Article 24 substituted by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 13
Sch. Article 24A inserted by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 14
Sch. Article 27 para. 3 substituted by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 15 para. 1
Sch. Article 27 para. 5 repealed by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 15 para. 2
Sch. Article 27 para. 4 5 Sch. article 27 para. 6 and 7 renumbered as para. 4 and 5 by Double Taxation Relief and International Tax Enforcement (Canada) 2014 Sch. Article 15 para. 2

The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Canada;

Desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains;

Have agreed as follows: