Bill S-6 explained in plain English
An Act to implement the Convention between Canada and the Republic of Madagascar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income
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-6 implements a tax treaty between Canada and Madagascar to prevent the same income from being taxed twice and to prevent tax evasion.
Bill S-6 implements a tax treaty between Canada and Madagascar. The treaty sets out rules to prevent the same income from being taxed twice—once in Canada and once in Madagascar—and to help prevent tax evasion. The treaty applies to people and companies living in or based in Canada or Madagascar. It covers Canadian income taxes and various Madagascar income taxes. The treaty's main rules determine where different types of income can be taxed. For example: - Income from land or property can be taxed where the property is located. - Business profits are generally taxed where the company is based, unless the company has a permanent office in the other country, in which case each country can tax the profits related to that office. - Dividends, interest, and royalties paid from one country to the other are subject to limits on withholding tax (a tax taken at the source). For instance, dividends paid to a Canadian company owning at least 25% of a Madagascar company are taxed at a maximum of 5%, while other dividends face a maximum of 15%. - Employment income is generally taxed where the work is performed, except in certain cases (for example, if someone works in the other country for fewer than 183 days in a year, the income may only be taxed where they live). - Pensions and annuities can be taxed in both countries, but with limits on how much tax can be charged. The treaty also sets out procedures for the two countries to exchange information, resolve disputes between taxpayers and governments, and make mutual agreements to prevent double taxation. The treaty became law in Canada when this bill received royal assent. It came into force after both countries notified each other that their internal procedures were complete. The Minister of Finance had to announce in the Canada Gazette when the treaty entered into force. The treaty can be terminated by either country with six months' notice, after five years from when it came into force.
- Implements a tax treaty between Canada and the Republic of Madagascar designed to avoid double taxation and prevent fiscal evasion with respect to income taxes
- Gives the treaty the force of law in Canada, making it legally binding
- Sets rules determining which country can tax different types of income (such as business profits, dividends, interest, royalties, employment income, pensions, and capital gains) and establishes maximum withholding tax rates for certain income types
- Provides procedures for the competent authorities of both countries to consult and reach agreements to resolve disputes and eliminate double taxation
- Allows the competent authorities to exchange tax information needed to administer and enforce tax laws in both countries
- Grants the Minister of National Revenue power to make regulations necessary to carry out the treaty
- Requires the Minister of Finance to publish notices in the Canada Gazette indicating when the treaty enters into force and when it ceases to have effect
- Establishes that the treaty prevails over other Canadian laws in the event of any inconsistency, except that the Income Tax Conventions Interpretation Act takes precedence over the treaty
- Specifies that the treaty applies starting on January 1 of the calendar year following the year the treaty enters into force for withholding taxes, and for taxation years beginning on or after that date for other income taxes
- Canadian residents and companies that earn income in Madagascar or receive income from Madagascar sources
- Madagascar residents and companies that earn income in Canada or receive income from Canadian sources
- Individuals working in Canada who are residents of Madagascar
- Individuals working in Madagascar who are residents of Canada
- Companies and partnerships with permanent establishments (fixed places of business) in the other country
- People receiving dividends, interest, royalties, pensions, or annuities from the other country
- The Minister of National Revenue, who gains authority to make regulations and exchange information
- The Minister of Finance, who must publish notices about when the treaty enters into and ceases to have effect
- Canada and Madagascar must exchange information that is relevant for carrying out the treaty or administering their tax laws
- Information exchanged must be kept confidential and used only for tax administration and enforcement purposes, or disclosed in public court proceedings or judicial decisions
- The competent authorities must attempt to resolve disputes through consultation and mutual agreement
- A person who believes they are being taxed in a way that does not comply with the treaty may submit a written application to the competent authority of their country of residence within three years of the first notification of the action
- Neither country can increase the tax base of a resident of either country by including income that has already been taxed in the other country, except in cases of fraud, wilful default, or neglect, and only within five years of the end of the taxable period
- The Minister of National Revenue may make regulations necessary to carry out the treaty
- The Minister of Finance must publish a notice in the Canada Gazette when the treaty enters into force (within 60 days) and when it ceases to have effect (within 60 days of that event)
- The treaty entered into force on the later date of the two countries' notifications that their internal procedures were complete
- For withholding taxes: the treaty's rules applied starting January 1 of the calendar year following the year the treaty entered into force
- For other income taxes: the treaty's rules applied for taxation years beginning on or after January 1 of the calendar year following the year the treaty entered into force
- Either country can terminate the treaty by giving notice of termination at least six months before the end of any calendar year, but only after the treaty has been in force for at least five years
- Establishes maximum withholding tax rates: 5% for dividends paid to companies owning at least 25% of the paying company, 15% for other dividends
- Sets a maximum 10% withholding tax on interest income
- Sets a maximum 10% withholding tax on royalties, with a reduced 5% rate for copyright royalties and certain computer software royalties
- Sets a maximum 15% withholding tax on periodic pension payments and annuities (with some exceptions)
- Provides relief from double taxation by allowing credits for taxes paid to the other country
- Allows residents to be taxed on employment income only in their country of residence if they work in the other country for fewer than 183 days in a 12-month period and other conditions are met
- Restricts which country can tax capital gains: gains from the sale of land are taxable where the land is located, gains from the sale of shares or partnership interests are taxable where the underlying property is located, and other gains are taxed only in the country where the seller lives
- The treaty text does not contain specific penalties; enforcement relies on each country's domestic tax laws
- The Income Tax Act continues to apply to determine penalties for non-compliance
- Neither country can change a person's tax assessment after the time limits in its domestic laws, or more than eight years from the end of the year the income would have been attributed (under Article 9 regarding associated enterprises), except in cases of fraud, wilful default, or neglect
- Neither country can increase a resident's tax base by including income already taxed in the other country more than five years after the end of the taxable period, except in cases of fraud, wilful default, or neglect (under Article 24)
- The bill text does not specify the exact date the treaty entered into force; it only states that the treaty enters into force on the later date of the two countries' notifications of completion of their internal procedures
- The bill does not provide detailed mechanisms for how the information exchange between the two countries will be conducted, only that the competent authorities must exchange relevant information
- The bill does not specify which Madagascar taxes apply; it only lists the major categories of Madagascar taxes covered, and notes that the convention also applies to any identical or substantially similar taxes imposed after the treaty was signed
- The arbitration procedure referenced in the treaty (Article 24, paragraph 6) is to be established in an exchange of notes between the two countries, which is not included in the bill text
- The treaty contains various defined terms and concepts (such as 'permanent establishment,' 'beneficial owner,' and 'fixed base') that require interpretation according to the context and applicable law
- Some relief provisions have exceptions or special rules that may not apply in all circumstances; for example, students receiving maintenance payments are exempt from taxation only if the payments come from sources outside the country where they are studying
- The practical application of the treaty's rules depends partly on how each country's domestic tax laws interact with the treaty, which is outside the scope of this bill
The treaty provides relief from some taxation rules in the Income Tax Act by setting limits on which country can tax certain types of income and establishing maximum withholding tax rates
Source: Bill S-6, Section 2; Treaty Articles 10, 11, 12, 18
In any conflict between the treaty and the Income Tax Conventions Interpretation Act, the Income Tax Conventions Interpretation Act takes priority
Source: Bill S-6, Section 4(2)
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 textParliamentary Process
Bill S-6, concerning a double taxation agreement with Madagascar, completed its first reading in the Senate on October 16, 2018, and ultimately received Royal Assent on May 27, 2019.
This artifact details the procedural steps for Bill S-6, An Act to implement the Convention between Canada and the Republic of Madagascar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, within the Senate. It indicates that the bill's first reading occurred on October 16, 2018, and it subsequently received Royal Assent on May 27, 2019, becoming chapter 7 of the Statutes of Canada 2019. The provided text outlines the progression through various stages including first reading, second reading, committee consideration, and third reading in both the Senate and the House of Commons, along with dates for these events.
On October 16, 2018, Bill S-6, an act to implement a tax convention with Madagascar, received its first reading in the Senate as part of a broader day of Senate proceedings.
This artifact details the Senate proceedings on October 16, 2018. The primary procedural event related to Bill S-6 was its first reading in the Senate. The Senate also engaged in various other procedural matters, including the introduction of new senators, tabling of committee reports, and debates on other bills and inquiries. The introduction and first reading of Bill S-6 itself is a procedural step that allows the bill to be formally presented to the Senate for consideration.
This record outlines the procedural steps of Bill S-6, specifically the Senate's second reading process related to a double taxation agreement with Madagascar, leading to its eventual Royal Assent.
This artifact details the Senate's second reading stage for Bill S-6, an act to implement a double taxation agreement with Madagascar. The second reading occurred on October 24, 2018, with major speeches following on November 20, 2018. The bill later proceeded through committee, report stage, and third reading in the Senate, and then moved to the House of Commons where it also completed second reading, committee, report stage, and third reading before receiving Royal Assent on May 27, 2019.
On October 24, 2018, the Senate sat, hearing statements, considering notices of motions, debating the carbon tax and other issues during Question Period, and continuing debate on or referring several bills, including Bill S-6 concerning a tax convention with Madagascar.
This is a record of a Senate sitting that took place on October 24, 2018. The sitting included Senators' Statements on various topics such as Islamic History Month, the Native Law Centre, and Newfoundland facts. Routine proceedings involved tabling a report by the Parliamentary Budget Officer and notices of motions. The Question Period addressed topics including the carbon tax, Inuit employment opportunities, and the potential opening of a Canadian embassy in Armenia. The sitting then moved to Orders of the Day, where several bills were discussed. Notably, Bill S-6, concerning a tax convention between Canada and Madagascar, had its second reading debate adjourned. Other bills discussed included those related to the Canada Labour Code, the Impact Assessment Act, National Physicians' Day, and a national maternity assistance program strategy. There was also debate on motions regarding Senate modernization and the recognition of the genocide of the Pontic Greeks, as well as an inquiry into the career of Senator Nancy Greene Raine. The sitting concluded with debate adjourned on several items.
During the Senate's second reading debate on Bill S-6, the sponsor explained the bill's purpose is to implement a double taxation avoidance treaty between Canada and Madagascar and facilitate information sharing to combat fiscal evasion.
This document records the Senate's second reading debate on Bill S-6, which aims to implement a tax treaty between Canada and Madagascar. The sponsor of the bill, Senator Stephen Greene, explained that the treaty's purpose is to prevent individuals and businesses from being taxed twice in both countries on their income. He noted that the bill follows a model treaty template from the Organisation for Economic Co-operation and Development (OECD) and includes provisions for information sharing between the two countries to combat tax fraud and evasion. Senator Greene also provided context for the treaty, highlighting the existing diplomatic relations between Canada and Madagascar and framing the agreement as a forward-looking step in Canada's engagement with African nations, contrasting it with economic approaches seen from other countries. The debate on Bill S-6 was adjourned, meaning it will continue at a later date. The document also includes other Senate proceedings from the same day, such as Senators' Statements on various topics, Routine Proceedings, Question Period discussions on the carbon tax and other matters, and debates on other bills.
The Senate convened for a sitting that included the second reading debate and referral of Bill S-6 (Canada-Madagascar Tax Convention) to committee, alongside other legislative and procedural business, and senator statements.
On November 20, 2018, the Senate debated Bill S-6, an Act to implement the Convention between Canada and the Republic of Madagascar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. This debate occurred at the second reading stage, and the bill was subsequently referred to the Standing Senate Committee on Foreign Affairs and International Trade for further review. The sitting also included various Senate business such as tabling reports, introducing new bills, making notices of motions, and responding to oral questions on diverse topics. Several senators also made statements on topics including National Child Day, Navy and Coast Guard Day, a historical account of Sister Mary Andrew Edwards, mental health in agriculture, and the Holodomor Memorial Day. Additionally, debates on other bills, such as Bill C-59 (National Security) and Bill C-71 (Firearms), continued, and a motion regarding the order of committees was adopted.
The Senate debated Bill S-6 at second reading to implement a tax convention with Madagascar, with one senator expressing support for the bill but raising concerns about the government's broader efforts against international tax evasion, after which the bill was referred to committee.
On November 20, 2018, the Senate debated Bill S-6, an Act to implement the Convention between Canada and the Republic of Madagascar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. Senator Richard Neufeld spoke in favour of the bill at second reading, explaining its purpose is to prevent double taxation and fiscal evasion between the two countries. He noted that while such agreements generally strengthen economic ties, he expressed concern about the government's overall approach to international tax evasion, suggesting more resources might be needed for auditing. The bill was then referred to the Standing Senate Committee on Foreign Affairs and International Trade for further review. The Senate also engaged in discussions on other matters, including National Child Day, Navy and Coast Guard Day, the Rooted in Strength campaign for farmer mental health, the Ukrainian Famine and Genocide Memorial Day, and various other bills and committee reports. The Senate also adopted a motion regarding the order of committees and debated other bills.
Bill S-6, an act to implement a double taxation agreement with Madagascar, completed its committee review stage in the Senate on December 6, 2018.
This record indicates that Bill S-6, concerning a tax treaty between Canada and Madagascar, completed its "Consideration in committee" stage in the Senate on December 6, 2018. This stage involves reviewing the bill in detail, typically in a committee setting. The overall bill later received Royal Assent on May 27, 2019.
The Senate's Foreign Affairs and International Trade Committee presented its report on Bill S-6, recommending the bill without amendment, after which it was scheduled for third reading.
On December 6, 2018, the Senate convened for a sitting where routine proceedings included the presentation of the Twenty-second Report of the Standing Senate Committee on Foreign Affairs and International Trade concerning Bill S-6. This report indicated that the committee had examined Bill S-6 and recommended it "without amendment but with certain observations." Following this, the bill was scheduled for third reading at the next sitting.
The Senate completed the Third Reading stage for Bill S-6 on December 11, 2018, a step that preceded its eventual Royal Assent on May 27, 2019.
This artifact marks the completion of the Third Reading stage for Bill S-6 in the Senate on December 11, 2018. The bill, which aims to implement a double taxation agreement with Madagascar, had previously completed its stages in the Senate and was moving forward in the legislative process. Later, it received Royal Assent on May 27, 2019, becoming law as chapter 7 of the Statutes of Canada 2019.
On December 7, 2018, the Senate engaged in routine proceedings, question period, and debates on multiple bills, including Bill S-6 which had its third reading debate adjourned, and adopted reports on committee findings and financial estimates, before adjourning.
This document details a sitting of the Senate on December 7, 2018. The sitting included various procedural matters such as the presentation of committee reports, notice of motions, and question period. A significant portion of the sitting involved debates on several bills, including Bill S-6 (Canada-Madagascar Tax Convention Bill, 2018), Bill C-76 (Elections Modernization Bill), Bill C-48 (Oil Tanker Moratorium Bill), Bill C-69 (Impact Assessment and Canadian Energy Regulator Bill), and Bill C-86 (Budget Implementation Bill, 2018, No. 2). For Bill S-6, third reading debate was adjourned. For Bill C-76, a report from the Legal and Constitutional Affairs Committee was adopted, and a motion in amendment was proposed and deferred to a later sitting. The sitting also addressed financial matters through the presentation and adoption of reports on Supplementary Estimates (A) for 2018-19 and the second reading of Appropriation Bill No. 3, 2018-19 (Bill C-90). The sitting concluded with a motion to adjourn until December 10, 2018.
On December 10, 2018, the Senate debated and passed Bill S-6 at its third reading, concerning a tax convention with Madagascar, alongside discussions and votes on other significant legislative matters.
This document records the Senate's proceedings on December 10, 2018. The Senate held its third reading debate for Bill S-6, An Act to implement the Convention between Canada and the Republic of Madagascar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The Senate also debated and considered several other bills and motions, including Bill C-76 (Elections Modernization Bill), Bill C-64 (Wrecked, Abandoned or Hazardous Vessels Bill), Bill C-86 (Budget Implementation Bill, 2018, No. 2), and Bill C-90 (Appropriation Bill No. 3, 2018-19). Discussions included the importance of human rights, international relations, electoral reform, environmental protection related to vessels, and budget implementation. For Bill S-6 specifically, the debate focused on its purpose to avoid double taxation and prevent tax evasion between Canada and Madagascar, its alignment with international models, and the committee's recommendation to monitor the political situation in Madagascar.
Bill S-6, concerning an income tax treaty with Madagascar, completed its First Reading in the House of Commons on January 28, 2019.
The House of Commons held its First Reading for Bill S-6 on January 28, 2019. This is a procedural step where the bill is formally introduced and printed. The artifact indicates this stage was completed.
The House of Commons held its first reading debate for Bill S-6 on January 28, 2019, completing the stage.
This record details the House of Commons' first reading debate for Bill S-6, the "An Act to implement the Convention between Canada and the Republic of Madagascar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income." The debate took place on January 28, 2019, and is noted as completed. The artifact itself is a sitting record of the debate.
On February 27, 2019, the House of Commons completed the second reading of Bill S-6, agreeing to the bill and referring it to a committee.
The House of Commons considered Bill S-6 at its second reading stage on February 27, 2019. Following this, the bill was agreed to and referred to the committee for consideration. This stage is part of the legislative process where the general principles of the bill are debated.
Members of Parliament debated Bill S-6 at its second reading, discussing the convention between Canada and Madagascar aimed at avoiding double taxation and preventing fiscal evasion, with various perspectives on tax treaties, government policy, and procedural matters.
During the second reading debate of Bill S-6 in the House of Commons on February 21, 2019, Members of Parliament discussed the proposed convention between Canada and Madagascar to avoid double taxation and prevent fiscal evasion. The debate featured discussions on the importance of tax treaties for trade and investment, measures to combat tax evasion and avoidance, and the government's broader tax fairness agenda. Opposition members raised concerns about the use of omnibus bills and the timing of this debate amidst other significant national issues, such as the SNC-Lavalin affair. The primary focus remained on the procedural aspects of the bill's second reading and the exchange of views among parliamentarians.
During the second reading debate in the House of Commons, the sponsor and other members discussed Bill S-6, an act to implement a tax convention with Madagascar, focusing on its role in promoting trade, investment, and combating tax evasion.
During the second reading debate of Bill S-6 in the House of Commons on February 21, 2019, the Sponsor's speech outlined the purpose and benefits of the convention between Canada and Madagascar. The speech emphasized that tax treaties are crucial for eliminating double taxation, providing certainty for trade and investment, and preventing international tax evasion. It also highlighted the government's commitment to tax fairness, detailing measures taken to combat tax evasion and avoidance, such as increased capacity at the Canada Revenue Agency and information exchange agreements. The speech also touched upon the government's broader economic policies, including tax cuts for the middle class and support for small businesses. The debate saw participation from members of various parties, with the Official Opposition generally supporting the bill's principles while raising concerns about the government's use of omnibus bills and other policies. The NDP raised questions about the renewal of tax conventions and potential abuses, while the Conservatives also voiced support for the bill's aims but critiqued the government's overall fiscal management and handling of other legislative matters.
Members of the House of Commons debated Bill S-6, a tax treaty with Madagascar, discussing its importance for trade and tax fairness, while also raising broader economic and political concerns.
This is a record of the House of Commons debate on Bill S-6, an Act to implement the Convention between Canada and the Republic of Madagascar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. The debate included statements from members of the Liberal, Conservative, NDP, and Bloc Québécois parties. The general discussion focused on the importance of tax treaties for international trade and investment, the government's efforts to combat tax evasion and avoidance, and comparisons were made to other legislation and government actions, including concerns raised about omnibus bills and the SNC-Lavalin affair. While the bill itself was generally supported in principle, many members used the debate to discuss broader economic and political issues.
During the House of Commons second reading debate on Bill S-6, MPs discussed the bill's aim to implement a tax treaty with Madagascar to prevent double taxation and tax evasion, while also raising broader concerns about tax fairness and the government's fiscal policies.
This artifact is a record of a debate in the House of Commons on February 21, 2019, concerning Bill S-6, an Act to implement the Convention between Canada and the Republic of Madagascar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income. During this debate, Members of Parliament from various parties discussed the bill's purpose, which is to facilitate trade and investment between Canada and Madagascar by addressing tax evasion and preventing double taxation. The debate also touched upon broader issues of tax fairness, international tax agreements, the government's efforts to combat tax evasion, and the use of omnibus bills, among other topics. The discussion reflects the second reading stage of the bill.
This House of Commons sitting on February 27, 2019, featured debate on Bill S-6 concerning a tax convention with Madagascar, alongside extensive discussions on the SNC-Lavalin affair and other government business, ultimately leading to the bill's second reading and referral to committee.
This document is a record of the House of Commons debate during the second reading of Bill S-6, "An Act to implement the Convention between Canada and the Republic of Madagascar for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income." The debate occurred on February 27, 2019. The content primarily consists of routine proceedings, statements by members on various topics, and oral questions and answers related to the SNC-Lavalin affair. The bill itself was discussed towards the end of the sitting, where the Honourable Member for Vaughan—Woodbridge spoke in favour of the bill, highlighting its role in international tax agreements and its alignment with the government's agenda. Other members, including those from opposition parties, also spoke on the bill and related economic and tax policies. The sitting concluded with the bill being read the second time and referred to a committee.
The House of Commons completed its committee stage consideration of Bill S-6 on May 2, 2019, before the bill received Royal Assent.
The House of Commons Committee of the Whole met on May 2, 2019, as part of its consideration of Bill S-6. This artifact indicates that this stage of the legislative process was completed. The bill later received Royal Assent on May 27, 2019.
The House of Commons considered the Multilateral Instrument in Respect of Tax Conventions Act, presenting a committee report without amendment and subsequently passing the bill.
On May 2, 2019, the House of Commons considered the Multilateral Instrument in Respect of Tax Conventions Act. This sitting included the presentation of a committee report on Bill S-6, which was agreed to without amendment. The House then proceeded to debate and ultimately pass the bill. The sitting also included discussions on other matters, such as the Indigenous Languages Act and various statements by members on different topics.
Bill S-6 completed its report and third reading stages in the House of Commons on May 14, 2019, and subsequently received royal assent on May 27, 2019.
This record shows that Bill S-6 completed its report stage in the House of Commons on May 14, 2019. Following this, the bill proceeded to third reading in the House of Commons on the same day, where it was agreed to. The bill ultimately received royal assent on May 27, 2019, becoming chapter 7 of the Statutes of Canada, 2019. The bill aims to implement a double taxation agreement with Madagascar.
The House of Commons completed the report stage and third reading of Bill S-6, an act to implement a tax convention between Canada and Madagascar, and also engaged in debates on various other government and private members' business.
On May 14, 2019, the House of Commons considered Bill S-6, concerning a tax convention between Canada and Madagascar. The House proceeded to the report stage, where, without debate, a motion to concur in the bill was agreed to. Subsequently, the bill was read for the third time and passed. The sitting also included routine proceedings such as the tabling of government responses to petitions and the introduction of a bill to amend the Excise Tax Act. The House also debated various other matters, including statements by members on diverse topics and oral questions on justice, the environment, natural resources, finance, public safety, rail transportation, and intergovernmental relations. Finally, the House moved into a committee of the whole to consider the main estimates for the Department of Justice.
The House of Commons completed the Third Reading of Bill S-6, an act to implement a double taxation agreement with Madagascar, on May 14, 2019, after which it received Royal Assent.
This artifact details the completion of the Third Reading stage for Bill S-6 in the House of Commons on May 14, 2019. Third reading is a final stage in the House of Commons where the bill is considered and can be agreed to. The record indicates that the bill was agreed to at this stage. Bill S-6 is an act to implement a convention between Canada and Madagascar to avoid double taxation and prevent fiscal evasion on income taxes. The bill received royal assent on May 27, 2019, becoming chapter 7 of the Statutes of Canada, 2019.
During the House of Commons debate on May 14, 2019, Bill S-6, concerning a tax convention with Madagascar, successfully passed its third reading.
This document is a record of the House of Commons debate on May 14, 2019, concerning Bill S-6, which aimed to implement a tax convention between Canada and Madagascar. The debate occurred during the third reading stage of the bill. While the source text details discussions about various other matters brought up in the House, the core procedural event related to Bill S-6 was its third reading and subsequent passage.
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