{
  "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003",
  "json_url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003.json",
  "id": "ukdsi/2003/011046415X",
  "title": "The Double Taxation Relief (Taxes on Income) (Canada) Order 2003",
  "short_title": "Double Taxation Relief (Taxes on Income) (Canada) 2003",
  "long_title": "The Protocol scheduled to this Order makes certain alterations to the Convention set out in the Schedule to the Double Taxation Relief (Taxes on Income)(Canada) Order 1980 as amended by the Schedule to the Double Taxation Relief (Taxes on Income)(Canada)(No.2) Order 1980 as further amended by the Schedule to the Double Taxation Relief (Taxes on Income)(Canada) Order 1985.",
  "citation": "Draft 2003, ISBN 011046415X",
  "type": "ukdsi",
  "year": "2003",
  "number": "011046415X",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/part/I",
      "kind": "part",
      "number": "I",
      "heading": "PROTOCOL AMENDING THE 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, SIGNED AT LONDON ON 8TH SEPTEMBER 1978, AS AMENDED BY THE PROTOCOL SIGNED AT OTTAWA ON 15TH APRIL 1980 AND AS FURTHER AMENDED BY THE PROTOCOL SIGNED AT LONDON ON 16TH OCTOBER 1985",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/schedule/part-I",
      "extent": null,
      "status": null,
      "parent": "schedule"
    },
    {
      "path": "schedule/part/I/crossheading/article-i",
      "kind": "crossheading",
      "number": null,
      "heading": "ARTICLE I",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/part/I"
    },
    {
      "path": "schedule/paragraph/1",
      "kind": "paragraph",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/schedule/paragraph-1",
      "extent": null,
      "status": null,
      "parent": "schedule/part/I/crossheading/article-i"
    },
    {
      "path": "schedule/paragraph/2",
      "kind": "paragraph",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/schedule/paragraph-2",
      "extent": null,
      "status": null,
      "parent": "schedule/part/I/crossheading/article-i"
    },
    {
      "path": "schedule/part/I/crossheading/article-ii",
      "kind": "crossheading",
      "number": null,
      "heading": "ARTICLE II",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/schedule/part-I/crossheading-article-ii",
      "extent": null,
      "status": null,
      "parent": "schedule/part/I"
    },
    {
      "path": "schedule/part/I/crossheading/article-iii",
      "kind": "crossheading",
      "number": null,
      "heading": "ARTICLE III",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/schedule/part-I/crossheading-article-iii",
      "extent": null,
      "status": null,
      "parent": "schedule/part/I"
    },
    {
      "path": "schedule/part/I/crossheading/article-iv",
      "kind": "crossheading",
      "number": null,
      "heading": "ARTICLE IV",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/part/I"
    },
    {
      "path": "schedule/paragraph/3",
      "kind": "paragraph",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/schedule/paragraph-3",
      "extent": null,
      "status": null,
      "parent": "schedule/part/I/crossheading/article-iv"
    },
    {
      "path": "schedule/paragraph/4",
      "kind": "paragraph",
      "number": "4",
      "heading": null,
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/schedule/paragraph-4",
      "extent": null,
      "status": null,
      "parent": "schedule/part/I/crossheading/article-iv"
    },
    {
      "path": "schedule/part/I/crossheading/article-v",
      "kind": "crossheading",
      "number": null,
      "heading": "ARTICLE V",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/part/I"
    },
    {
      "path": "schedule/part/I/crossheading/article-vi",
      "kind": "crossheading",
      "number": null,
      "heading": "ARTICLE VI",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/part/I"
    },
    {
      "path": "schedule/part/I/crossheading/article-vii",
      "kind": "crossheading",
      "number": null,
      "heading": "ARTICLE VII",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/part/I"
    },
    {
      "path": "schedule/part/I/crossheading/article-viii",
      "kind": "crossheading",
      "number": null,
      "heading": "ARTICLE VIII",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/part/I"
    },
    {
      "path": "schedule/part/I/crossheading/article-ix",
      "kind": "crossheading",
      "number": null,
      "heading": "ARTICLE IX",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/schedule/part-I/crossheading-article-ix",
      "extent": null,
      "status": null,
      "parent": "schedule/part/I"
    },
    {
      "path": "schedule/part/I/crossheading/article-x",
      "kind": "crossheading",
      "number": null,
      "heading": "ARTICLE X",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/part/I"
    },
    {
      "path": "schedule/part/I/crossheading/article-xi",
      "kind": "crossheading",
      "number": null,
      "heading": "ARTICLE XI",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/schedule/part-I/crossheading-article-xi",
      "extent": null,
      "status": null,
      "parent": "schedule/part/I"
    },
    {
      "path": "schedule/part/I/crossheading/article-xii",
      "kind": "crossheading",
      "number": null,
      "heading": "ARTICLE XII",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/schedule/part-I/crossheading-article-xii",
      "extent": null,
      "status": null,
      "parent": "schedule/part/I"
    },
    {
      "path": "schedule/part/I/crossheading/article-xiii",
      "kind": "crossheading",
      "number": null,
      "heading": "ARTICLE XIII",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/part/I"
    },
    {
      "path": "schedule/part/I/crossheading/article-xiv",
      "kind": "crossheading",
      "number": null,
      "heading": "ARTICLE XIV",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/schedule/part-I/crossheading-article-xiv",
      "extent": null,
      "status": null,
      "parent": "schedule/part/I"
    },
    {
      "path": "schedule/n2",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule/n2/part/II",
      "kind": "part",
      "number": "II",
      "heading": "EXCHANGE OF NOTES",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/schedule-n2/part-II",
      "extent": null,
      "status": null,
      "parent": "schedule/n2"
    },
    {
      "path": "schedule/n3",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/schedule-n3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/788"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2003/011046415X",
    "retrieved_at": "2026-10-30T15:25:11.319789+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."
}