Prevention of Tax Treaty Abuse – Third Peer Review Report on Treaty Shopping

Canada

A. Progress in the implementation of the minimum standard

Canada has 94 tax agreements in force, as reported in its response to the Peer Review questionnaire. 24 of those agreements, the agreements with Australia, Austria, Belgium, Denmark, Finland, France, Iceland, India, Ireland, Israel, Japan, Lithuania, Luxembourg, Malta, the Netherlands, New Zealand, Poland, Serbia, Singapore, the Slovak Republic, Slovenia, Ukraine, the United Arab Emirates and the United Kingdom, comply with the minimum standard.

Canada signed the MLI in 2017 and deposited its instrument of ratification on 28 August 2019. The MLI entered into force for Canada on 1 December 2019. Canada has not listed its agreements with Germany and Switzerland but indicated in its response to the Peer Review questionnaire that bilateral negotiations would be pursued with respect to its agreements with Germany and Switzerland.

Canada is implementing the minimum standard through the inclusion of the preamble statement and the PPT.1

The agreements modified by the MLI come into compliance with the minimum standard once the provisions of the MLI take effect.

B. Implementation issues

No jurisdiction has raised any concerns about their agreements with Canada.

Summary of the jurisdiction response - Canada

 

	Treaty partners	Compliance with the standard	If compliant, the alternative implemented	Signature of a complying instrument	The alternative implemented through the complying instrument (if not the MLI)	Comments
1	Algeria*	No	N/A	Yes	N/A
2	Argentina	No	N/A	Yes	N/A
3	Armenia	No	N/A	Yes	N/A
4	Australia	Yes	PPT alone	N/A	N/A
5	Austria	Yes	PPT alone	N/A	N/A
6	Azerbaijan*	No	N/A	Yes	N/A
7	Bangladesh*	No	N/A	Yes	N/A
8	Barbados	No	N/A	Yes	N/A
9	Belgium	Yes	PPT alone	N/A	N/A
10	Brazil	No	N/A	Yes	N/A
11	Bulgaria	No	N/A	Yes	N/A
12	Cameroon	No	N/A	Yes	N/A
13	Chile	No	N/A	Yes	N/A
14	China (People's Republic of)	No	N/A	Yes	N/A
15	Chinese Taipei*2	No	N/A	No	N/A
16	Colombia	No	N/A	Yes	N/A
17	Côte d’Ivoire	No	N/A	Yes	N/A
18	Croatia	No	N/A	Yes	N/A
19	Cyprus*	No	N/A	Yes	N/A
20	Czech Republic	No	N/A	Yes	N/A
21	Denmark	Yes	PPT alone	N/A	N/A
22	Dominican Republic	No	N/A	Yes	N/A
23	Ecuador*	No	N/A	No	N/A
24	Egypt	No	N/A	Yes	N/A
25	Estonia	No	N/A	Yes	N/A
26	Finland	Yes	PPT alone	N/A	N/A
27	France	Yes	PPT alone	N/A	N/A
28	Gabon	No	N/A	Yes	N/A
29	Germany	No	N/A	No	N/A
30	Greece	No	N/A	Yes	N/A
31	Guyana*	No	N/A	No	N/A
32	Hong Kong (China)	No	N/A	Yes	N/A
33	Hungary	No	N/A	Yes	N/A
34	Iceland	Yes	PPT alone	N/A	N/A
35	India	Yes	PPT alone	N/A	N/A
36	Indonesia	No	N/A	Yes	N/A
37	Ireland	Yes	PPT alone	N/A	N/A
38	Israel	Yes	PPT alone	N/A	N/A
39	Italy	No	N/A	Yes	N/A
40	Jamaica	No	N/A	Yes	N/A
41	Japan	Yes	PPT alone	N/A	N/A
42	Jordan	No	N/A	Yes	N/A
43	Kazakhstan	No	N/A	Yes	N/A
44	Kenya	No	N/A	Yes	N/A
45	Korea	No	N/A	Yes	N/A
46	Kuwait*	No	N/A	Yes	N/A
47	Kyrgyzstan*	No	N/A	No	N/A
48	Latvia	No	N/A	Yes	N/A
49	Lithuania	Yes	PPT alone	N/A	N/A
50	Luxembourg	Yes	PPT alone	N/A	N/A
51	Madagascar*	No	N/A	No	N/A
52	Malaysia	No	N/A	Yes	N/A
53	Malta	Yes	PPT alone	N/A	N/A
54	Mexico	No	N/A	Yes	N/A
55	Moldova*	No	N/A	Yes	N/A
56	Mongolia	No	N/A	Yes	N/A
57	Morocco	No	N/A	Yes	N/A
58	Netherlands	Yes	PPT alone	N/A	N/A
59	New Zealand	Yes	PPT alone	N/A	N/A
60	Nigeria	No	N/A	Yes	N/A
61	Norway	No	N/A	Yes	N/A
62	Oman	No	N/A	Yes	N/A
63	Pakistan	No	N/A	Yes	N/A
64	Papua New Guinea	No	N/A	Yes	N/A
65	Peru	No	N/A	Yes	N/A
66	Philippines*	No	N/A	Yes	N/A
67	Poland	Yes	PPT alone	N/A	N/A
68	Portugal	No	N/A	Yes	N/A
69	Romania	No	N/A	Yes	N/A
70	Russia	No	N/A	Yes	N/A
71	Senegal	No	N/A	Yes	N/A
72	Serbia	Yes	PPT alone	N/A	N/A
73	Singapore	Yes	PPT alone	N/A	N/A
74	Slovak Republic	Yes	PPT alone	N/A	N/A
75	Slovenia	Yes	PPT alone	N/A	N/A
76	South Africa	No	N/A	Yes	N/A
77	Spain	No	N/A	Yes	N/A
78	Sri Lanka	No	N/A	Yes	N/A
79	Sweden	No	N/A	Yes	N/A
80	Switzerland	No	N/A	No	N/A
81	Tanzania*	No	N/A	Yes	N/A
82	Thailand	No	N/A	Yes	N/A
83	Trinidad and Tobago	No	N/A	Yes	N/A
84	Tunisia	No	N/A	Yes	N/A
85	Turkey	No	N/A	Yes	N/A
86	Ukraine	Yes	PPT alone	N/A	N/A
87	United Arab Emirates	Yes	PPT alone	N/A	N/A
88	United Kingdom	Yes	PPT alone	N/A	N/A
89	United States	No	N/A	No	N/A
90	Uzbekistan*	No	N/A	No	N/A
91	Venezuela*	No	N/A	No	N/A
92	Viet Nam	No	N/A	Yes	N/A
93	Zambia	No	N/A	Yes	N/A
94	Zimbabwe*	No	N/A	Yes	N/A