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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

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    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:

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

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      • (c) 
        to supply information that 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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