Article 2

that the arrangements specified in the Protocol set out in Part I of the Schedule to this Order and in the Exchange of Notes constituting an Agreement set out in Part II of that Schedule, which vary the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Canada) Order 1980^f1, as amended by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Canada) (No. 2) Order 1980^f2, as amended by the arrangements set out in the Schedule to the Double Taxation Relief (Taxes on Income) (Canada) Order 1985^f3, have been made with the Government of Canada with a view to affording relief from double taxation in relation to income tax, corporation tax or capital gains tax and taxes of a similar character imposed by the laws of Canada;

that those arrangements include provisions with respect to the exchange of information necessary for carrying out the domestic laws of the United Kingdom and the laws of Canada concerning taxes covered by the arrangements including, in particular, provisions about the prevention of fiscal evasion with respect to those taxes; and

that it is expedient that those arrangements should have effect.