Key Benefits:
President of the Republic,
On the report of the Prime Minister and the Minister for Foreign Affairs,
Considering the Constitution, in particular articles 52 to 55;
Vu la Act No. 2013-1201 of 23 December 2013 authorizing the amendment's approval to the agreement between the Government of the French Republic and the Government of Canada to avoid double taxation and to prevent tax evasion in respect of income and property taxes;
Vu le Decree No. 53-192 of 14 March 1953 amended on the ratification and publication of international commitments undertaken by France;
Vu le Decree No. 76-917 of 24 September 1976 publishing the agreement between the Government of the French Republic and the Government of Canada to avoid double taxation and to prevent tax evasion in respect of income and property taxes, signed in Paris on 2 May 1975;
Vu le Decree No. 88-967 of 11 October 1988 issuing an amendment to the Tax Convention of 2 May 1975 between the Government of the French Republic and the Government of Canada, made in Ottawa on 16 January 1987;
Vu le Decree No. 98-823 of 9 September 1998 issuing an amendment to the agreement between the Government of the French Republic and the Government of Canada to avoid double taxation and to prevent tax evasion in respect of taxes on income and property, signed on 2 May 1975 and amended by the Act of 16 January 1987, signed in Ottawa on 30 November 1995,
Decrete:
The amendment to the agreement between the Government of the French Republic and the Government of Canada to avoid double taxation and to prevent tax evasion in respect of taxes on income and fortune, signed on 2 May 1975 and amended by the advent of 16 January 1987 and later by the advent of 30 November 1995, signed in Paris on 2 February 2010, will be published in the Official Journal of the French Republic.
The Prime Minister and the Minister for Foreign Affairs are responsible for the execution of this Order, which will be published in the Official Journal of the French Republic.
A V E N A N T
THE CONVENTION AGAINST THE GOVERNMENT OF THE FRANÇAISE REPUBLIC AND THE GOVERNMENT OF CANADA AGAINST IMPOSITION DOUBLES AND TO PREVENTION THE FISCALE ASSESSMENT D'IMPÔTS SUR LE REVENU ET LA FORTUNE, SIGNÉE LE 2 MAI 1975 ET MODIFIÉE PAR 16 JANUARY 1987 PUIS PAR THE ADVENANT OF 30 NOVEMBER 1995
THE GOVERNMENT OF THE FRENCH REPUBLIC
And
THE GOVERNMENT OF CANADA,
WHEREAS to conclude an amendment to the Convention once again between the Government of the French Republic and the Government of Canada to avoid double taxation and to prevent tax evasion in respect of income and property taxes, signed in Paris on 2 May 1975 and amended by the actor signed on 16 January 1987 and subsequently by the actor signed on 30 November 1995 (hereinafter referred to as "the Convention"),
AGAINST the following:
Article 1
1. Paragraphs 1 and 2 of Article 26 of the Convention are deleted and replaced by the following:
“1. The competent authorities of the Contracting States shall exchange the information likely to be relevant to the application of the provisions of this Convention or for the administration or application of the domestic law relating to the taxation of any kind or denomination perceived on behalf of the Contracting States to the extent that the taxation they provide is not contrary to the Convention. The exchange of information is not restricted by sections 1 and 2.
2. The information received under paragraph 1 by a Contracting State shall be kept secret in the same manner as the information obtained pursuant to the domestic legislation of that State and shall be communicated only to the persons or authorities (including the courts and administrative bodies) concerned by the establishment or collection of taxes, by the procedures or proceedings relating to taxes, by the decisions on remedies relating to taxes, or by the control of the foregoing. These individuals or authorities only use this information for these purposes. They may report this information at public court hearings or in judgments.
3. In no case shall the provisions of paragraphs 1 and 2 be construed as imposing on a Contracting State the obligation:
(a) To take administrative measures derogating from its legislation and administrative practice or those of the other Contracting State;
(b) To provide information that could not be obtained on the basis of its legislation or in the course of its normal administrative practice or those of the other Contracting State;
(c) To provide information that would reveal a commercial, industrial, professional or commercial secret or information that would be contrary to public order.
4. If information is requested by a Contracting State in accordance with this Article, the other Contracting State shall use the powers available to it to obtain the information requested, even if it does not need it for its own tax purposes. The obligation contained in the previous sentence shall be subject to the limitations provided for in paragraph 3 unless such limitations are likely to prevent a Contracting State from communicating information solely because they do not have an interest in it in the national context.
5. In no case shall the provisions of paragraph 3 be construed as permitting a Contracting State to refuse to disclose information solely because the information is held by a bank, other financial institution, an agent or a person acting as an agent or trustee or because that information relates to property rights in a person. »
Article 2
Paragraphs 1 and 2 of Article 28 of the Convention are deleted and replaced by the following:
“1. This Convention applies, with respect to France, to European departments and overseas departments (Guadeloupe, Guyane, Martinique and Réunion) of the French Republic, to the territorial community of Saint-Pierre-et-Miquelon and to New Caledonia.
2. This Convention may be extended, in any or all necessary amendments, to any other overseas territory of the French Republic that receives taxes similar to those to which the Convention applies. Such an extension shall take effect from the date, with the amendments and under the conditions including the conditions for termination of application, which shall be mutually agreed between the Contracting States by exchange of diplomatic notes or by any other procedure in accordance with their constitutional provisions. »
Article 3
Each Contracting State shall notify the other, by diplomatic means, of the fulfilment of the internal procedures required in respect of the entry into force of this Advant, which shall take effect on the date of receipt of the last notification. Its provisions shall apply:
(a) In Canada:
(i) in respect of the tax withheld at the source, for amounts paid to non-residents, or credited to them, on January 1 of the calendar year following that of the coming into force of the Avenor or after that date; and
(ii) in respect of other taxes, for any taxation year beginning on or after January 1 of the calendar year following that of the coming into force of the Avenor;
(b) In France:
(i) in respect of taxes collected by deduction to the source, any amount paid on January 1 of the calendar year following that of the coming into force of the Avenor or after that date;
(ii) in respect of income taxes that are not collected by deduction from the source, income for any calendar year or any accounting period beginning on January 1 of the calendar year following that of the coming into force of the Avenor or after that date; and
(iii) in respect of other taxes, taxation on which the fact-generating act will take place on January 1 of the calendar year following that of the coming into force of the Avenor or after that date.
Article 4
1. This Agreement shall remain in force as long as the Convention remains in force.
2. The Contracting States are empowered, after the coming into force of the Avenor, to publish the text of the Convention as amended by the Avenors of 16 January 1987 and 30 November 1995 and by this Avenor.
IN WITNESS WHEREOF the undersigned, duly authorized for this purpose by their respective Governments, have signed the present advent.
DONE in duplicate in Paris, on 2 February 2010, in French and English, both versions being equally authentic.
Done on 13 January 2014.
François Hollande
By the President of the Republic:
The Prime Minister,
Jean-Marc Ayrault
Minister of Foreign Affairs,
Laurent Fabius
For the Government
of the French Republic:
Philippe Gomès,
President of the Government
New Caledonia
For the Government
Canada:
Marc Lortie,
Ambassador of Canada
in France
