# The Double Taxation Relief (Taxes on Income) (Canada) Order 2003, Paragraph 4


Paragraph 7 of Article 10 of the Convention shall be deleted and replaced by the following:
“7 The provisions of this Article shall not apply if it was the main purpose or one of the main purposes of any person concerned with the creation or assignment of the shares or other rights in respect of which the dividend is paid to take advantage of this Article by means of that creation or assignment.”

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Source: https://www.legislation.gov.uk/ukdsi/2003/011046415X/schedule/paragraph/4 (the official version)
Page: https://openlegislation.uk/draft-double-taxation-relief-taxes-on-income-canada-order-2003/schedule/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.