{
  "url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-canada-order-1980/schedule",
  "json_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-canada-order-1980/schedule.json",
  "legislation": "uksi/1980/709",
  "legislation_title": "The Double Taxation Relief (Taxes on Income) (Canada) Order 1980",
  "legislation_url": "https://openlegislation.uk/double-taxation-relief-taxes-on-income-canada-order-1980",
  "path": "schedule",
  "kind": "schedule",
  "number": null,
  "heading": "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",
  "text": "The Government of the United Kingdom of Great Britain and Northern Ireland and the Government of Canada;\nDesiring 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;\nHave agreed as follows:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "added",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "amended",
      "affecting": "uksi/1980/1528",
      "affecting_title": "The Double Taxation Relief (Taxes on Income) (Canada) (No. 2) Order 1980"
    },
    {
      "type": "replaced",
      "affecting": "uksi/1985/1996",
      "affecting_title": "The Double Taxation Relief (Taxes on Income) (Canada) Order 1985"
    },
    {
      "type": "replaced",
      "affecting": "uksi/1985/1996",
      "affecting_title": "The Double Taxation Relief (Taxes on Income) (Canada) Order 1985"
    },
    {
      "type": "amended",
      "affecting": "uksi/1985/1996",
      "affecting_title": "The Double Taxation Relief (Taxes on Income) (Canada) Order 1985"
    },
    {
      "type": "amended",
      "affecting": "uksi/1985/1996",
      "affecting_title": "The Double Taxation Relief (Taxes on Income) (Canada) Order 1985"
    },
    {
      "type": "replaced",
      "affecting": "uksi/1985/1996",
      "affecting_title": "The Double Taxation Relief (Taxes on Income) (Canada) Order 1985"
    },
    {
      "type": "replaced",
      "affecting": "uksi/1985/1996",
      "affecting_title": "The Double Taxation Relief (Taxes on Income) (Canada) Order 1985"
    },
    {
      "type": "amended",
      "affecting": "uksi/1985/1996",
      "affecting_title": "The Double Taxation Relief (Taxes on Income) (Canada) Order 1985"
    },
    {
      "type": "amended",
      "affecting": "uksi/1985/1996",
      "affecting_title": "The Double Taxation Relief (Taxes on Income) (Canada) Order 1985"
    },
    {
      "type": "amended",
      "affecting": "uksi/1985/1996",
      "affecting_title": "The Double Taxation Relief (Taxes on Income) (Canada) Order 1985"
    },
    {
      "type": "replaced",
      "affecting": "uksi/1985/1996",
      "affecting_title": "The Double Taxation Relief (Taxes on Income) (Canada) Order 1985"
    },
    {
      "type": "amended",
      "affecting": "uksi/1980/1528",
      "affecting_title": "The Double Taxation Relief (Taxes on Income) (Canada) (No. 2) Order 1980"
    },
    {
      "type": "amended",
      "affecting": "uksi/1980/1528",
      "affecting_title": "The Double Taxation Relief (Taxes on Income) (Canada) (No. 2) Order 1980"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "substituted",
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      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "Sch. Article 10 para. 4-7 renumbered as para. 5-8",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "words substituted",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "repealed",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "repealed",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "inserted",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "substituted",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "repealed",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    },
    {
      "type": "Sch. article 27 para. 6 and 7 renumbered as para. 4 and 5",
      "affecting": "uksi/2014/3274",
      "affecting_title": "The Double Taxation Relief and International Tax Enforcement (Canada) Order 2014"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1980/709/schedule",
    "retrieved_at": "2026-10-29T19:00:33.899887+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}