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  1. Proclamation Giving Notice that the Second Protocol Amending the Convention between Canada and the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Vienna on December 9, 1976, as amended by the Protocol done at Vienna on June 15, 1999 Came into Force on October 1, 2013 - SI/2014-54
    Proclamation Giving Notice that the Second Protocol Amending the Convention between Canada and the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Vienna on December 9, 1976, as amended by the Protocol done at Vienna on June 15, 1999 Came into Force on October 1, 2013

    Second Protocol Amending the Convention Between Canada and the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital, Done at Vienna on 9 December 1976, as Amended by the Protocol Done at Vienna on 15 June 1999

    [...]

    DESIRING to amend the Convention between Canada and the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Vienna on 9 December 1976, as amended by the Protocol done at Vienna on 15 June 1999 (“the Convention”),

    HAVE AGREEDas follows:

    [...]

    Paragraphs 1, 2 and 3 of Article 26 of the Convention shall be deleted and replaced by the following paragraphs 1, 2, 3, 4 and 5 and paragraphs 4 and 5 shall be renumbered 6 and 7 respectively:

    • “1 The competent authorities of the Contracting States shall exchange such information as is foreseeably relevant for carrying out the provisions of this Convention or to the administration or enforcement of the domestic laws concerning taxes of every kind and description imposed on behalf of the Contracting States, insofar as the taxation thereunder is not contrary to the Convention. The exchange of information is not restricted by Articles 1 and 2.

    • 2 Any information received under paragraph 1 by a Contracting State shall be treated as secret in the same manner as information obtained under the domestic laws of that State and shall be disclosed only to persons or authorities (including courts and administrative bodies) concerned with the assessment or collection of, the enforcement or prosecution in respect of, the determination of appeals in relation to taxes, or the oversight of the above. Such persons or authorities shall use the information only for such purposes. They may disclose the information in public court proceedings or in judicial decisions.

    • 3 In no case shall the provisions of paragraphs 1 and 2 be construed so as to impose on a Contracting State the obligation:

      [...]

    [...]

    At the time of signing of the Second Protocol amending the Convention between Canada and the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Vienna on 9 December 1976, as amended by the Protocol done at Vienna on 15 June 1999, the undersigned have agreed upon the following provisions which shall be an integral part of the aforementioned Convention.

    [...]


  2. Proclamation Giving Notice that the Second Protocol Amending the Convention between Canada and the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Vienna on December 9, 1976, as amended by the Protocol done at Vienna on June 15, 1999 Came into Force on October 1, 2013 - SI/2014-54
    Proclamation Giving Notice that the Second Protocol Amending the Convention between Canada and the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Vienna on December 9, 1976, as amended by the Protocol done at Vienna on June 15, 1999 Came into Force on October 1, 2013

    [...]

    Whereas, by Order in Council P.C. 2014-590 of May 15, 2014, the Governor in Council, pursuant to subsection 32(4) of An Act to implement conventions between Canada and Spain, Canada and the Republic of Austria, Canada and Italy, Canada and the Republic of Korea, Canada and the Socialist Republic of Romania and Canada and the Republic of Indonesia and agreements between Canada and Malaysia, Canada and Jamaica and Canada and Barbados and a convention between Canada and the United Kingdom of Great Britain and Northern Ireland for the avoidance of double taxation with respect to income tax, directed that a proclamation do issue giving notice of the entry into force on October 1, 2013 of the attached supplementary convention, done at Vienna on 9 March 2012, that amends the Convention between Canada and the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Vienna on 9 December 1976, as amended by the Protocol done at Vienna on 15 June 1999;

    Now know you that We, by and with the advice of Our Privy Council for Canada, do by this Our proclamation give notice of the entry into force on October 1, 2013 of the attached supplementary convention, done at Vienna on 9 March 2012, that amends the Convention between Canada and the Republic of Austria for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Vienna on 9 December 1976, as amended by the Protocol done at Vienna on 15 June 1999.

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