Canada

A. Progress in the implementation of the minimum standard

Canada has 93 tax agreements in force, as reported in its response to the Peer Review questionnaire.

Canada signed the MLI in 2017, with a provisional listing of 75 tax agreements.

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

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

Canada indicated in its response to the Peer Review questionnaire that bilateral negotiations would be used with respect to its agreements with Germany and Switzerland.

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	No	N/A
2	Argentina	No	N/A	Yes	N/A
3	Armenia	No	N/A	No	N/A
4	Australia	No	N/A	Yes	N/A
5	Austria	No	N/A	Yes	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	No	N/A	Yes	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	Cote d'Ivoire	No	N/A	No	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	No	N/A	Yes	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	No	N/A	Yes	N/A
27	France	No	N/A	Yes	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	No	N/A	Yes	N/A
35	India	No	N/A	Yes	N/A
36	Indonesia	No	N/A	Yes	N/A
37	Ireland	No	N/A	Yes	N/A
38	Israel	No	N/A	Yes	N/A
39	Italy	No	N/A	Yes	N/A
40	Jamaica	No	N/A	Yes	N/A
41	Japan	No	N/A	Yes	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	No	N/A
47	Kyrgyzstan*	No	N/A	No	N/A
48	Latvia	No	N/A	Yes	N/A
49	Lithuania	No	N/A	Yes	N/A
50	Luxembourg	No	N/A	Yes	N/A
51	Malaysia	No	N/A	Yes	N/A
52	Malta	No	N/A	Yes	N/A
53	Mexico	No	N/A	Yes	N/A
54	Moldova*	No	N/A	Yes	N/A
55	Mongolia	No	N/A	Yes	N/A
56	Morocco	No	N/A	Yes	N/A
57	Netherlands	No	N/A	Yes	N/A
58	New Zealand	No	N/A	Yes	N/A
59	Nigeria	No	N/A	Yes	N/A
60	Norway	No	N/A	Yes	N/A
61	Oman	No	N/A	No	N/A
62	Pakistan	No	N/A	Yes	N/A
63	Papua New Guinea	No	N/A	No	N/A
64	Peru	No	N/A	No	N/A
65	Philippines*	No	N/A	Yes	N/A
66	Poland	No	N/A	Yes	N/A
67	Portugal	No	N/A	Yes	N/A
68	Romania	No	N/A	Yes	N/A
69	Russia	No	N/A	Yes	N/A
70	Senegal	No	N/A	Yes	N/A
71	Serbia	No	N/A	Yes	N/A
72	Singapore	No	N/A	Yes	N/A
73	Slovak Republic	No	N/A	Yes	N/A
74	Slovenia	No	N/A	Yes	N/A
75	South Africa	No	N/A	Yes	N/A
76	Spain	No	N/A	Yes	N/A
77	Sri Lanka	No	N/A	Yes	N/A
78	Sweden	No	N/A	Yes	N/A
79	Switzerland	No	N/A	No	N/A
80	Tanzania*	No	N/A	Yes	N/A
81	Thailand	No	N/A	Yes	N/A
82	Trinidad and Tobago	No	N/A	No	N/A
83	Tunisia	No	N/A	Yes	N/A
84	Turkey	No	N/A	Yes	N/A
85	Ukraine	No	N/A	Yes	N/A
86	United Arab Emirates	No	N/A	No	N/A
87	United Kingdom	No	N/A	Yes	N/A
88	United States	No	N/A	No	N/A
89	Uzbekistan*	No	N/A	No	N/A
90	Venezuela*	No	N/A	No	N/A
91	Viet Nam	No	N/A	Yes	N/A
92	Zambia	No	N/A	Yes	N/A
93	Zimbabwe*	No	N/A	Yes	N/A

Notes

← 1. For its agreements listed under the MLI, Canada is implementing the preamble statement (Article 6 of the MLI) and the PPT (Article 7 of the MLI). Canada also expressed a statement, in accordance with Article 7(17)(a) of the MLI, that while it accepts the application of the PPT under the MLI, it intends where possible to adopt an LOB provision in addition to or in replacement of the PPT through bilateral negotiation.

← 2. This is an Arrangement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income between the Canadian Trade Office in Taipei and the Taipei Economic and Cultural Office in Canada.