Bill S-4 explained in plain English
An Act to implement a Convention and an Arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and to amend an Act in respect of a similar Agreement
Federal Parliament bill summary, status, timeline, sponsor, votes, and official sources.
At a glance
Official Parliament of Canada snapshot for 42nd Parliament, 1st Session. MP vote breakdowns appear when the House of Commons publishes a recorded division export for that bill. Senate and House stage details include official debate/sitting links when LEGISinfo publishes them.
Our plain-language take, written for civic education.
Source: By PoliticalData.ca
Bill S-4 implements tax agreements with Israel and Taiwan and amends the Canada-Hong Kong Tax Agreement Act to avoid double taxation on income.
Bill S-4 is a federal law that brings into effect two international tax agreements designed to prevent Canadian residents and businesses from being taxed twice on the same income — once by Canada and once by Israel or Taiwan. The bill has three main parts: **Part 1: Canada-Israel Tax Convention** This part creates the Canada–Israel Tax Convention Act, 2016, which implements a tax agreement between Canada and Israel. The agreement applies to people who live in either country and aims to avoid double taxation and prevent tax evasion. It covers all taxes on income, including taxes on capital gains. The agreement sets rules about where different types of income can be taxed — for example, income from real estate, business profits, dividends, interest, and royalties. It also establishes procedures for the two countries to resolve tax disputes and share tax information. **Part 2: Canada-Taiwan Territories Tax Arrangement** This part creates the Canada and Taiwan Territories Tax Arrangement Act, 2016, which implements a similar agreement with Taiwan. Because Canada and Taiwan do not have formal diplomatic relations, this agreement is between the Canadian Trade Office in Taipei and the Taipei Economic and Cultural Office in Canada. It contains similar rules about avoiding double taxation on various types of income. **Part 3: Amendment to Canada-Hong Kong Tax Agreement Act** This part amends an existing 2013 law to clarify that the Hong Kong Special Administrative Region is treated the same as a country or state for tax purposes under the Canada-Hong Kong tax agreement. This ensures that the tax relief available under that agreement applies to residents of Hong Kong. **Key effects:** - Canadian residents and businesses will be able to claim tax credits or deductions in Canada for taxes paid to Israel or Taiwan on the same income - The two countries agree on which country has the right to tax different types of income (for example, Canada typically taxes business income only if the person has a permanent business location there) - Both countries agree to exchange tax information to prevent evasion - The agreements follow the standard model used by the Organisation for Economic Co-operation and Development (OECD) - The Israel agreement replaced an older 1975 agreement between Canada and Israel
- Enacts the Canada–Israel Tax Convention Act, 2016, which brings into force a tax convention between Canada and Israel to avoid double taxation and prevent fiscal evasion on income
- Sets out the full text of the Canada-Israel tax convention, including schedules defining terms, tax coverage, residency rules, permanent establishment, and specific taxation rules for different types of income (business profits, dividends, interest, royalties, capital gains, employment income, pensions, etc.)
- Includes protocols and understandings that clarify how the Canada-Israel convention applies in specific situations
- Enacts the Canada and Taiwan Territories Tax Arrangement Act, 2016, which brings into force a tax arrangement between the Canadian Trade Office in Taipei and the Taipei Economic and Cultural Office in Canada with similar objectives and structure to the Israel convention
- Sets out the full text of the Canada-Taiwan arrangement, including similar provisions for avoiding double taxation and preventing fiscal evasion
- Amends the Canada–Hong Kong Tax Agreement Act, 2013 by adding an interpretation section that clarifies references to 'country' or 'state' in that law are to be read as including the Hong Kong Special Administrative Region of the People's Republic of China
- Authorizes the Minister of National Revenue to make regulations necessary to carry out the conventions and arrangement
- Requires the Minister of Finance to publish notices in the Canada Gazette about when the conventions and arrangement enter into force and when they terminate
- Establishes that the conventions and arrangement prevail over other Canadian laws in case of conflict, except where the Income Tax Conventions Interpretation Act conflicts with them
- Canadian residents (individuals, companies, partnerships, trusts and other entities) who earn income from Israel or have Israeli sources of income
- Israeli residents (individuals, companies, partnerships, trusts and other entities) who earn income from Canada or have Canadian sources of income
- Canadian residents (individuals, companies, partnerships, trusts and other entities) who earn income from Taiwan or have Taiwan sources of income
- Taiwan residents (individuals, companies, partnerships, trusts and other entities) who earn income from Canada or have Canadian sources of income
- Canadian and Hong Kong residents benefiting from the clarification in the amended Canada-Hong Kong Tax Agreement Act
- Businesses and enterprises operating in both Canada and Israel, or between Canada and Taiwan
- Canadian employees working in Israel or Taiwan
- Israeli and Taiwan employees working in Canada
- Canadian investors with dividends, interest, or royalty income from Israel or Taiwan
- Canadian real estate owners with property in Israel or Taiwan
- Canadian pension plans and registered retirement arrangements receiving income from Israel or Taiwan
- The Canadian government and the governments of Israel and Taiwan, which will exchange tax information under the agreements
- Canadian residents earning income from Israel have the right to claim a tax deduction or credit in Canada for tax paid to Israel, subject to the limits set out in the convention (Article 21)
- Israeli residents earning income from Canada have the right to claim a tax deduction or credit in Israel for tax paid to Canada, subject to the limits set out in the convention (Article 21)
- Canadian and Taiwan residents have similar rights to claim tax credits or deductions for taxes paid to each other's jurisdiction (Section 22)
- Canadian businesses are required to report income from Israeli sources and comply with the convention rules about where that income can be taxed
- Israeli businesses are required to report income from Canadian sources and comply with the convention rules about where that income can be taxed
- The Minister of National Revenue has the authority to make regulations necessary to carry out the conventions and arrangement (Sections 2(5) and 3(6))
- The Minister of Finance is required to publish notices in the Canada Gazette when the conventions and arrangement enter into force and when they terminate (Sections 2(6) and 3(7))
- Competent authorities (the Minister of National Revenue for Canada and equivalent officials in Israel and Taiwan) must exchange tax information to prevent fiscal evasion (Articles 24 and Section 25)
- Competent authorities are required to endeavour to resolve disputes about how the conventions and arrangement apply through a mutual agreement procedure (Article 23 and Section 24)
- Resident individuals earning employment income in the other country are taxed on that income in the country where work is performed, unless specific conditions are met (for example, the person is present for fewer than 183 days in a 12-month period and the employer is not resident in that country) (Articles 14 and Section 15)
- Canadian and Israeli residents must not be subjected to more burdensome taxation than residents of the same state in the same circumstances (Article 22 and Section 23)
- Tax benefits under the conventions and arrangements cannot be claimed if one of the main purposes of creating or maintaining a structure is to obtain those benefits (various articles including Article 10(10), 11(10), 12(8) and Section 10(7))
- The Bill S-4 received Royal Assent on December 15, 2016 (as indicated in the metadata)
- The Canada-Israel convention enters into force on a date determined by the later of two notifications by Canada and Israel through diplomatic channels (Article 28(1)). Once in force, it applies to taxes withheld at source on or after January 1 of the calendar year following entry into force, and to other taxes for taxation years beginning on or after that date (Article 28(1))
- The old Canada-Israel convention from July 21, 1975 ceases to have effect once the new convention enters into force (Article 28(2))
- The Canada-Taiwan arrangement enters into force on a date determined by the later of two notifications as described in Section 27 of the arrangement. It applies to taxes withheld at the source on or after January 1 of the calendar year following entry into force, and to other taxes for taxation years beginning on or after that date (Section 27)
- The amendment to the Canada-Hong Kong Tax Agreement Act, 2013 is deemed to have come into force on June 19, 2013, even though Bill S-4 received Royal Assent in 2016 (Section 4(2))
- The Canada-Israel convention has a minimum five-year term and can only be terminated after that period with six months' written notice ending at the end of a calendar year (Article 29(1))
- The Canada-Taiwan arrangement continues indefinitely but can be terminated with notice given on or before June 30 of any calendar year (Section 28)
- Once terminated, the conventions and arrangement cease to apply to taxes withheld at source on or after January 1 of the following calendar year, and to other taxes for taxation years beginning on or after that date
- Canadian residents and businesses will be able to claim tax credits or deductions for taxes paid to Israel or Taiwan on the same income, reducing the overall tax burden from double taxation
- The specific tax impact varies depending on the type of income: dividends are subject to different rates (e.g., 5% for companies holding 25%+ in Israel under Article 10(2)(a)), interest is typically capped at 10% in both jurisdictions, and royalties are capped at 10% (Articles 10, 11, 12; Sections 10, 11, 12)
- Business profits are generally taxable only in the country where a permanent establishment exists, providing relief from taxation in the other country (Articles 7; Section 7)
- Employment income is taxable in the country where work is performed, unless the employee is present for fewer than 183 days in a 12-month period and other conditions are met (Articles 14; Section 15)
- Capital gains from the sale of real estate in Israel or Taiwan may be taxed in that country even if the seller is a Canadian resident (Articles 13; Section 13)
- Pensions and annuities are subject to limits on tax rates in the source country — periodic pensions are capped at 15% or the recipient's overall tax rate (Article 17(2); Section 18(2))
- The conventions and arrangement provide tax relief mechanisms that prevent the same income from being fully taxed in both countries
- Changes to Canadian or Israeli/Taiwan tax laws that result in new identical or substantially similar taxes will be covered by the convention/arrangement (Article 2(4); Section 2(2))
- No direct financial costs to the government are mentioned in the bill text; implementation costs would be covered through existing departmental budgets
- Competent authorities (the Minister of National Revenue in Canada) are empowered to make regulations necessary for carrying out the conventions and arrangement (Sections 2(5) and 3(6))
- Tax benefits cannot be claimed if one of the main purposes is to obtain those benefits (anti-avoidance rules in various articles)
- The conventions and arrangements prevail over other Canadian laws in the event of conflict, except for the Income Tax Conventions Interpretation Act (Sections 2(4) and 3(4))
- Competent authorities have the power to exchange tax information to prevent fiscal evasion (Articles 24 and Section 25). The bill text does not specify penalties for non-compliance but refers to existing domestic tax laws of each jurisdiction
- Where competent authorities determine a person is a resident of both countries, different resolution procedures apply depending on whether the person is an individual or a non-individual (Articles 4(2)-(3); Section 4(3)-(4))
- Either country can apply anti-avoidance provisions of its own tax laws (Article 25; Section 26)
- The bill text does not specify financial penalties for violation of the convention or arrangement, as these would be enforced under the domestic income tax laws of each country
- Tax adjustments made by one country based on transfer pricing rules can be adjusted by the other country to eliminate double taxation, with procedures for mutual agreement (Articles 9(2)-(3); Section 9(2)-(3))
- The exact dates of entry into force of the conventions and arrangement are not specified in Bill S-4; they depend on notifications between the countries and could occur at any time after Royal Assent
- The bill text does not specify enforcement mechanisms or penalties for non-compliance by individuals or businesses; these are governed by the domestic tax laws of Canada, Israel, and Taiwan
- The provision about 'permanent establishment' includes a 12-month threshold for construction projects in the Israel convention (Article 5(3)), but a 6-month threshold in the Taiwan arrangement (Section 5(3)), creating different rules for different countries
- The bill text does not specify how disputes between the competent authorities will be resolved if they cannot reach a mutual agreement under the mutual agreement procedure (Articles 23(2); Section 24(2))
- The definition of 'resident' for purposes of the conventions and arrangement relies on each country's domestic tax laws, which may change over time
- The bill text does not specify whether the conventions and arrangement apply retroactively to taxes paid before their entry into force
- The Taiwan arrangement does not create a formal treaty relationship with Taiwan as a state, due to Canada's diplomatic recognition of the People's Republic of China; the arrangement is between two offices rather than governments
- The bill text does not specify how the conventions and arrangement interact with tax treaties Canada has with third countries
- The mutual agreement procedure described in the conventions and arrangement does not appear to have a binding dispute resolution mechanism if competent authorities cannot agree (Articles 23; Section 24)
- The bill text does not specify the extent to which information exchanged between competent authorities can be used for purposes other than tax administration
A new federal law is created that gives legal force in Canada to a tax convention with Israel for avoiding double taxation and preventing fiscal evasion. The convention applies to residents of Canada and Israel and covers income taxes imposed by both countries. It sets rules for where different types of income are taxed and how tax credits work.
Source: Section 2
A new federal law is created that gives legal force in Canada to a tax arrangement with Taiwan for avoiding double taxation and preventing fiscal evasion. It applies to residents of both territories and covers income taxes. It sets rules for where different types of income are taxed and how tax credits work, similar to the Israel convention.
Source: Section 3
A new interpretation section is added after section 4. This section clarifies that when the existing Canada-Hong Kong tax agreement refers to a 'country' or a 'state', it includes the Hong Kong Special Administrative Region of the People's Republic of China. This ensures that tax relief available under that agreement applies to Hong Kong residents.
Source: Section 4(1) and (2)
The Income Tax Act is affected because the Canada-Israel and Canada-Taiwan arrangements will provide relief from some taxation rules in or related to the Income Tax Act. The Minister of National Revenue can make regulations under the Income Tax Act to carry out these agreements.
Source: Sections 2(5) and 3(6) of the enacted acts
The Income Tax Conventions Interpretation Act is affected because it provides the framework for interpreting and applying the conventions and arrangement. However, if there is a conflict between the conventions/arrangement and this Act, the Income Tax Conventions Interpretation Act takes priority.
Source: Sections 2(4)(2) and 3(4)(2) of the enacted acts
The Income Tax Application Rules are affected because provisions in the conventions and arrangement reference them for how tax relief is applied. The Minister of National Revenue may make regulations under these rules to carry out the agreements.
Source: Sections 2(5) and 3(6) of the enacted acts
The Income Tax Regulations are affected because the conventions and arrangement apply through these regulations. The Minister of National Revenue is authorized to make additional regulations necessary to give effect to the agreements.
Source: Sections 2(5) and 3(6) of the enacted acts
The older Canada-Israel tax convention from 1975 that was implemented by this Act is terminated and replaced by the new Canada-Israel Tax Convention Act, 2016. The 1976 Implementation Act's notification requirements do not apply to the termination of the 1975 convention.
Source: Section 2(6) of the Canada–Israel Tax Convention Act, 2016
Generated using AI from official bill text. Not legal advice. It is written by PoliticalData.ca for civic education, automatically checked and spot-reviewed before publishing.
Official textThe official summary published alongside the bill, shown exactly as written.
Source: Parliament of Canada (LEGISinfo)
The Library of Parliament does not prepare Legislative Summaries for bills that implement treaties, conventions, agreements or administrative arrangements bills. The following is a short summary: On 1 November 2016, the Hon. Peter Harder introduced Bill S-4, An Act to implement a Convention and an Arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and to amend an Act in respect of a similar Agreement (Tax Convention and Arrangement Implementation Act, 2016), in the Senate and it was given first reading. Bill S-4 implements a convention between the Government of Canada and the Government of the State of Israel for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and an arrangement between the Canadian Trade Office in Taipei and the Taipei Economic and Cultural Office in Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. It also amends the Canada–Hong Kong Tax Agreement Act, 2013 to add to it, for greater certainty, an interpretation provision. The convention and arrangement are generally patterned on the Model Tax Convention on Income and on Capital developed by the Organisation for Economic Co-operation and Development (OECD). The convention and arrangement have two main objectives: the avoidance of double taxation and the prevention of fiscal evasion. Once implemented, they will provide relief from taxation rules in, or related to, the Income Tax Act. Their implementation requires the enactment of this Act.
This is the official summary published by the Parliament of Canada, shown verbatim. Not legal advice. PoliticalData.ca did not write or edit this text.
View on LEGISinfoParliamentary Process
Bill S-4, concerning double taxation and fiscal evasion, completed its First Reading in the Senate on November 1, 2016, and eventually received Royal Assent on December 15, 2016.
This artifact describes the procedural steps for Bill S-4 in the Senate, starting with its First Reading on November 1, 2016. It notes that the bill ultimately received Royal Assent on December 15, 2016, and became chapter 13 of the Statutes of Canada, 2016. The artifact lists subsequent stages like Second Reading, committee review, and Third Reading, along with dates and sitting numbers.
During a Senate sitting on November 1, 2016, Bill S-4, concerning tax conventions, was introduced and read for the first time, and other routine parliamentary business was conducted.
On November 1, 2016, the Senate proceeded with various items during its sitting. A key procedural event was the introduction and first reading of Bill S-4, titled "An Act to implement a Convention and an Arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and to amend an Act in respect of a similar Agreement." The bill was introduced by Senator Peter Harder and was placed on the Order Paper for second reading two days later. The sitting also included Senators' Statements on various topics, the tabling of several committee reports, and Question Period where the Minister of Fisheries, Oceans and the Canadian Coast Guard responded to questions.
Bill S-4, concerning double taxation and fiscal evasion agreements, completed its second reading in the Senate.
This artifact documents the completion of the Senate's second reading stage for Bill S-4. This bill aimed to implement agreements for avoiding double taxation and preventing fiscal evasion on income taxes. The process involved speeches from various senators, with the bill being agreed to at second reading and then referred to committee for further study.
During a Senate sitting on November 15, 2016, the chamber introduced new senators, heard tributes, conducted routine proceedings, debated Bill S-4 on double taxation, discussed concerns regarding consultation for Bill S-3 (Indian Act), held Question Period, and debated other legislative and modernization matters before adjourning.
On November 15, 2016, the Senate met and conducted various procedural business. This included the adoption of a motion to allow photography during the introduction of new senators, the introduction of six new senators, and congratulatory remarks from government and opposition leaders and other senators for these new colleagues. The Senate also heard statements on the passing of Leonard Cohen, congratulations for Senator Serge Joyal's distinction, and the restoration of the Opinicon Resort. Procedural matters included tabling of reports, committee authorizations, and notices of motions. The Senate then moved to "Orders of the Day," where Bill S-4, concerning double taxation and fiscal evasion, was debated at second reading, and the debate was adjourned. The debate on Bill S-3, concerning amendments to the Indian Act, was also continued, with Senator Serge Joyal raising concerns about consultation with Aboriginal people. Question Period followed, with the Minister of Employment, Workforce Development and Labour answering questions on various labour and employment topics. The sitting concluded with further debate on various bills and committee reports, and the Senate adjourned.
The Senate began its second reading debate on Bill S-4, focusing on its role in implementing international tax agreements and arrangements to prevent double taxation and fiscal evasion.
On November 15, 2016, the Senate held its second reading debate on Bill S-4, an act to implement agreements for the avoidance of double taxation and the prevention of fiscal evasion. The sponsor of the bill, Senator Stephen Greene, spoke in favour of the legislation, highlighting that it would update existing tax agreements with Israel and establish an arrangement with Taiwan, as well as clarify definitions for Hong Kong. He noted that the bill continues the work of previous governments and is good public policy because it helps residents and businesses avoid double taxation and fosters trade. He also explained the difference between an "agreement" (with Israel) and an "arrangement" (with Taiwan) due to Canada's diplomatic relations with each jurisdiction. The debate was adjourned.
On November 24, 2016, the Senate held a sitting that included Senators' Statements, Question Period, and debate on various bills, most notably a point of order and extensive discussion regarding the admissibility of an amendment to Bill C-2 concerning tax legislation, and the continuation of debate on Bill S-4 at second reading.
This artifact is a record of the Senate's sitting on November 24, 2016. It includes "Senators' Statements" on various topics such as a book publication, the sex offender registry, National Child Day, and energy prosperity. "Routine Proceedings" involved tabling reports and presenting committee findings on different bills and studies. "Question Period" featured inquiries on the Trudeau Foundation, Bill C-2, medical isotopes, suicide prevention, and palliative care. The "Orders of the Day" included debate continuation and adjournment on several bills, including Bill S-4 (An Act to implement a Convention and an Arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income), Bill C-2 (An Act to amend the Income Tax Act), and Bill C-6 (An Act to amend the Citizenship Act). A significant portion of the sitting involved a point of order and debate regarding the admissibility of an amendment to Bill C-2, raising constitutional questions about the Senate's power to amend tax legislation. The debate on Bill S-4 at second reading was continued and then adjourned.
On November 24, 2016, the Senate continued debate at second reading for Bill S-4, with a senator explaining its purpose to implement double taxation agreements with Israel and Taiwan and stressing the urgency of its passage.
This artifact documents proceedings in the Senate on November 24, 2016. The primary focus related to Bill S-4 was the continuation of the debate at second reading. Senator Diane Bellemare spoke about the bill's purpose, which is to implement agreements with Israel and Taiwan to avoid double taxation and prevent fiscal evasion concerning income taxes. She emphasized the urgency of passing the bill by the end of 2016 for the agreements to take effect in 2017. Senator Pierrette Ringuette asked a question about the bill's relation to Canada's participation in the World Trade Organization, and Senator Bellemare indicated she did not have detailed knowledge but stressed the bill's importance and urgency. The debate on Bill S-4 was subsequently adjourned.
During a Senate sitting on November 28, 2016, the second reading debate for Bill S-4, concerning double taxation and fiscal evasion, was continued.
This artifact is a record of a Senate sitting on November 28, 2016, during which the second reading debate for Bill S-4, "An Act to implement a Convention and an Arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and to amend an Act in respect of a similar Agreement," continued. The sitting also included Senators' Statements, Routine Proceedings, and Question Period on various topics, as well as debates on other bills.
During a Senate sitting on November 29, 2016, Bill S-4 proceeded to second reading debate, with a senator speaking on its importance and the bill ultimately being referred to committee.
This artifact is a record of a Senate sitting on November 29, 2016. The Senate began the second reading debate for Bill S-4, an act to implement an agreement to avoid double taxation and prevent fiscal evasion. Senator Stephen Greene moved that the bill be referred to the Standing Senate Committee on Banking, Trade and Commerce. Senator Yonah Martin moved to adjourn the debate in the name of Senator Scott Tannas. Senator Tannas later spoke on Bill S-4, highlighting its importance for trade and investment and its specific impact on Alberta's relationship with Taiwan. The Senate then agreed to the motion for second reading, and the bill was referred to the Standing Senate Committee on Banking, Trade and Commerce. The Senate also authorized this committee to meet during a sitting. The sitting also included other debates, statements, and question period with the Minister of Canadian Heritage.
Bill S-4, concerning the avoidance of double taxation and fiscal evasion, completed its committee stage in the Senate on December 5, 2016, before receiving Royal Assent on December 15, 2016.
The Senate's committee stage for Bill S-4 was completed on December 5, 2016. This stage involved reviewing the bill in detail within a committee. The bill, aimed at implementing agreements to avoid double taxation and prevent fiscal evasion on income taxes, later received royal assent on December 15, 2016, becoming chapter 13 of the Statutes of Canada, 2016.
On December 5, 2016, the Senate received the report on Bill S-4 without amendment, engaged in debates on other legislative matters including tax and pension reform, and adopted a report on the Copyright Board.
This artifact is a record of proceedings in the Senate on December 5, 2016. It details various routine proceedings, including the presentation of the Eighth Report of the Standing Senate Committee on Banking, Trade and Commerce regarding Bill S-4, which was presented without amendment. The record also includes statements on international days, tributes, notices of motions, question period exchanges on employment and foreign affairs, and debates on other bills related to the Income Tax Act (Bill C-2 and Bill C-26), the Canada Pension Plan, and other legislative matters. The Senate also adopted the seventh report of the Standing Senate Committee on Banking, Trade and Commerce concerning the Copyright Board and authorized several committees to meet during sittings.
Bill S-4 successfully completed its third reading in the Senate on December 6, 2016, before receiving Royal Assent on December 15, 2016.
This artifact indicates that Bill S-4 completed its third reading in the Senate on December 6, 2016. The bill later received Royal Assent on December 15, 2016, becoming chapter 13 of the Statutes of Canada 2016. The artifact provides a timeline of the bill's progression through the Senate and House of Commons, including dates for first and second readings, committee considerations, and third readings in both chambers. It also lists some key speeches made during the bill's passage.
The Senate of Canada convened on December 6, 2016, observed a moment of silence for the l'École Polytechnique tragedy, debated and passed Bill S-4 at third reading, and discussed other legislative matters and government business, including Question Period with the Minister of Justice.
On December 6, 2016, the Senate of Canada convened for a sitting that included several items on its agenda. The sitting began with a moment of silence to commemorate the tragedy at l'École Polytechnique de Montréal and the National Day of Remembrance and Action on Violence Against Women. Following this, visitors were acknowledged, and Senators made statements on various topics, including the anniversary of the l'École Polytechnique tragedy and the Hamilton Declaration. Routine proceedings included the tabling of a report on Syrian refugees and the first reading of the Canadian Jewish Heritage Month Bill. A significant portion of the sitting was dedicated to the "Orders of the Day," which included the third reading of Bill S-4, the "Tax Convention and Arrangement Implementation Bill, 2016," and continued debate on Bill C-2, "An Act to amend the Income Tax Act." The Senate also discussed reports related to the Budget Implementation Bill, 2016, No. 2, and the Speech from the Throne. Question Period saw the Minister of Justice and Attorney General respond to questions on topics such as the judicial appointment process, court delays, medical assistance in dying, detention in custody, human trafficking, relations between police and First Nations people, mental health services for inmates, mandatory minimum penalties, solitary confinement, and bilingual judges. Other proceedings involved the second reading of various bills, including the "Underground Infrastructure Safety Enhancement Bill" and the "National Anthem Act (gender)," and the adoption of reports concerning Senate modernization and committee authorizations. The sitting concluded with the adjournment of the Senate.
Bill S-4, concerning the avoidance of double taxation and the prevention of fiscal evasion, completed its first reading in the House of Commons on December 7, 2016.
This record shows that Bill S-4 completed its first reading in the House of Commons on December 7, 2016. The bill had already passed through several stages in the Senate and had been sent to the House of Commons for its process.
This is a record of the House of Commons sitting on December 7, 2016, noting the first reading of Bill S-4, after which various other debates and proceedings took place.
This document is a record of the House of Commons sitting on December 7, 2016. It details various proceedings including Statements by Members, Oral Questions, Routine Proceedings, Government Orders, Private Members' Business, and Adjournment Proceedings. Specifically, it notes the first reading of Bill S-4, An Act to implement a Convention and an Arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and to amend an Act in respect of a similar Agreement. The process stage described is 'House: First reading,' which is completed. The rest of the document contains debates and discussions on various other matters before the House, unrelated to the first reading of Bill S-4 itself.
The House of Commons completed the second reading of Bill S-4 on December 8, 2016, referring it to a committee, before the bill received royal assent later that month.
During the second reading stage in the House of Commons on December 8, 2016, Bill S-4, an act to implement agreements for avoiding double taxation and preventing fiscal evasion, was considered. The artifact indicates that the second reading was completed and the bill was referred to a committee (FINA) for further study. Speeches were made by Lawrence MacAulay, Garnett Genuis, and Pierre-Luc Dusseault. The bill ultimately received royal assent on December 15, 2016.
During the second reading debate of Bill S-4, the House of Commons discussed the implementation of tax agreements with Israel and Taiwan, while also extensively debating the government's approach to electoral reform and its public consultation methods.
This House of Commons Hansard record details the second reading debate of Bill S-4, the Tax Convention and Arrangement Implementation Act, 2016. The debate focused primarily on the bill's provisions to implement double taxation agreements with Israel and Taiwan and amend the agreement with Hong Kong. Members discussed the economic benefits of these agreements, including facilitating trade and investment, reducing withholding taxes, and preventing tax evasion. There was also a significant portion of the debate dedicated to discussing the government's approach to electoral reform and the associated public consultation survey (MyDemocracy.ca), with various members expressing concerns about the survey's methodology and question design. Additionally, unrelated statements were made on various topics including the environment, human rights, and the steel industry. The sitting concluded with the bill being referred to committee.
During the second reading debate on Bill S-4, Members of Parliament discussed the procedural aspects and potential economic impacts of implementing tax conventions with Israel and Taiwan.
On December 8, 2016, the House of Commons debated Bill S-4, the Tax Convention and Arrangement Implementation Act, 2016. The bill aims to implement agreements with Israel and Taiwan to avoid double taxation and prevent fiscal evasion, and to amend the agreement with Hong Kong. The discussion focused on the procedural stage of the bill's second reading. Members from various parties offered their perspectives on the bill's purpose, its potential economic impacts, and the implications of international tax agreements.
During the second reading debate on Bill S-4, members of Parliament debated the merits of tax conventions with Israel and Taiwan while also extensively criticizing the government's approach to electoral reform consultation.
This record details a debate in the House of Commons during the second reading of Bill S-4. The bill aims to implement conventions for avoiding double taxation and preventing fiscal evasion with Israel and Taiwan. The discussion primarily focused on the procedural aspects and the content of a government online survey related to electoral reform, with many members expressing criticism of the survey's design and effectiveness. Some members also discussed the broader implications of trade agreements and the importance of fair taxation.
The House of Commons debated Bill S-4 at second reading, discussing the implementation of tax conventions with Israel and Taiwan to avoid double taxation and prevent fiscal evasion, with overall support for the bill's trade and investment facilitation aspects.
During the House of Commons debate on Bill S-4, an Act to implement a Convention and an Arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, the main discussion revolved around the specifics of the proposed tax treaties with Israel and Taiwan. Members from various parties expressed support for the bill, highlighting its potential to facilitate trade, investment, and combat tax evasion. Concerns were raised by some members regarding the potential for tax evasion through certain existing tax treaties with other jurisdictions, such as Barbados, and the need for ongoing monitoring of all tax agreements. The debate also touched upon the importance of the Canada-Taiwan relationship and Taiwan's role as a democratic partner in the Asia-Pacific region. Ultimately, the bill was read the second time and referred to a committee.
Bill S-4 completed its committee stage in the House of Commons on December 13, 2016, before receiving Royal Assent on December 15, 2016.
This record indicates that Bill S-4 completed its 'Consideration in committee' stage in the House of Commons on December 13, 2016. This stage involves a detailed review of the bill by a committee. The bill later received Royal Assent on December 15, 2016.
The House of Commons considered Bill S-4, reporting it from committee without amendment, and began debate on other government orders including the Canada-Ukraine Free Trade Agreement and the Comprehensive Economic and Trade Agreement.
The House of Commons considered Bill S-4, an act to implement a convention and an arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and to amend an act in respect of a similar agreement. The Standing Committee on Finance reported the bill back to the House without amendment. The sitting also included routine proceedings, statements by members on various topics, and oral questions on ethics, justice, the steel industry, natural resources, taxation, and foreign affairs. Government orders included the Canada-Ukraine Free Trade Agreement Implementation Act and the Comprehensive Economic and Trade Agreement, both of which were referred to committee.
The House of Commons completed report stage and third reading for Bill S-4 on December 14, 2016, before it received Royal Assent on December 15, 2016.
On December 14, 2016, the House of Commons completed the report stage for Bill S-4. This stage is a point where the House reviews the bill after it has been studied in committee. Following the report stage, the House also completed the third reading of the bill on the same day. The bill then received Royal Assent on December 15, 2016, becoming a statute of Canada.
On December 14, 2016, the House of Commons completed its report stage concurrence and third reading of Bill S-4, a bill to implement a tax convention and arrangement, and adjourned for the holiday break.
This artifact is a record of a House of Commons sitting on December 14, 2016. During this sitting, the House of Commons debated and passed Bill S-4, An Act to implement a Convention and an Arrangement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and to amend an Act in respect of a similar Agreement. The sitting also included statements by members on various topics, oral questions and answers, and the introduction of several other bills. The sitting concluded with the House adjourning for the holiday season.
Bill S-4 successfully passed Third Reading in the House of Commons on December 14, 2016, and received Royal Assent the following day.
This record indicates that Bill S-4 completed its Third Reading in the House of Commons on December 14, 2016. This stage is a final opportunity for the House to approve or reject the bill before it is sent for Royal Assent. The bill subsequently received Royal Assent on December 15, 2016, becoming a law.
The House of Commons concluded its debate on Bill S-4, an act to implement international tax agreements, and passed it at third reading.
On December 14, 2016, the House of Commons debated and passed Bill S-4 at its third reading. This bill aims to implement a convention and an arrangement to prevent double taxation and fiscal evasion on income, and to amend an existing Act related to a similar agreement. The debate primarily focused on the procedural aspect of passing the bill, with members from various parties acknowledging its importance for international trade and investment. The bill was subsequently deemed third reading and passed.
We don't have a plain-language summary for Debates of the Senate yet. The official source linked below is the full record.
Debate and sitting links point to official parliamentary sources when LEGISinfo publishes them. Any plain-language discussion summaries should be generated from those official texts and reviewed before public display.
Vote Summary
This bill does not have a published recorded division in the current official sources, so representative-by-representative vote counts are not shown.
No published representative vote breakdown
The current official sources do not publish a recorded division breakdown for this bill, so there is no representative-by-representative table to show.
Official sources
Status, sponsor, votes, and timeline on this page are drawn from these official legislative sources and public records. Each summary above is attributed to its own source.
How this data is sourced