Basic Search

 
Display / Hide Categories
1 result
Didn't find what you're looking for?
Search all Government of Canada websites

  1. Proclamation Giving Notice that the Protocol Amending the Convention between the Government of Canada and the Government of the Republic of Singapore for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income Came into Force on August 31, 2012 - SI/2013-3

    [...]

    The text of Article 25 (Exchange of Information) of the Convention is deleted and replaced by the following:

    • [...]

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

      • [...]

      • (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).

    [...]



Date modified: