OpenLegislation

Part I 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

Original text. Later amendments are not shown.

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

Desiring to conclude a Protocol to amend further the Convention between the Governments of the Contracting States 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 (hereinafter referred to as “the Convention”);

Have agreed as follows:

  1. ARTICLE I
  2. ARTICLE II
  3. ARTICLE III
  4. ARTICLE IV
  5. ARTICLE V
  6. ARTICLE VI
  7. ARTICLE VII
  8. ARTICLE VIII
  9. ARTICLE IX
  10. ARTICLE X
  11. ARTICLE XI
  12. ARTICLE XII
  13. ARTICLE XIII
  14. ARTICLE XIV