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  1. Canada–Turkey Tax Convention Act, 2010 - S.C. 2010, c. 15, s. 4 (SCHEDULE 1 : Agreement Between Canada and the Republic of Turkey for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital)

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    • 3 The term royalties as used in this Article means payments of any kind received as a consideration for the use of, the right to use or the sale of, any copyright of literary, artistic or scientific work including cinematograph films and recordings for radio and television, any patent, trade mark, design or model, plan, secret formula or process, or for information concerning, industrial, commercial or scientific experience or for the use of, or the right to use industrial, commercial, or scientific equipment.

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    • 2 Nothing in paragraph 1 shall be construed so as to impose on a Contracting State the obligation:

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      • (c) to supply information which would disclose any trade, business, industrial, commercial or professional secret or trade process, or information, the disclosure of which would be contrary to public policy (ordre public).

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    Department of Foreign Affairs and International Trade

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  2. Canada–Turkey Tax Convention Act, 2010 - S.C. 2010, c. 15, s. 4 (SCHEDULE 2 : Protocol)

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    • 11 For the purposes of paragraph 3 of Article XXII (Consultation) of the General Agreement on Trade in Services, the Contracting States agree that, notwithstanding that paragraph, any dispute between them as to whether a measure falls within the scope of this Agreement may be brought before the Council for Trade in Services, as provided by that paragraph, only with the consent of both Contracting States. Any doubt as to the interpretation of this paragraph shall be resolved under paragraph 4 of Article 25 or, failing agreement under that procedure, pursuant to any other procedure agreed to by both Contracting States.

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    Department of Foreign Affairs and International Trade

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