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  1. Canada-Mexico Tax Information Exchange Convention Act, 1991 - S.C. 1992, c. 3, Part IV (SCHEDULE V : Convention Between the Government of Canada and the Government of the United Mexican States for the Exchange of Information with Respect to Taxes)

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    • 3 Pursuant to the provision of paragraph 2 of this Article, requests for assistance under this Convention will be executed, except to the extent that:

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      • (c) to supply information would disclose any trade, business, industrial, commercial, or professional secret or trade process;

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    • 8 Any information received 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 individuals or authorities (including judicial and administrative bodies) involved in the determination, assessment, collection, and administration of, the recovery and collection of claims derived from, the enforcement in respect of, or the determination of appeals in respect of, the taxes which are the subject of this Convention. Such individuals or authorities shall use the information only for tax purposes. These individuals or authorities may disclose the information in public court proceedings or in judicial decisions.

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