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  1. First Nations Fiscal Management Act Adaptation Regulations - SOR/2025-207 (Section 5)
  2. Canada–United States Enhanced Tax Information Exchange Agreement Implementation Act - S.C. 2014, c. 20, s. 99 (SCHEDULE : Agreement Between the Government of Canada and the Government of the United States of America To Improve International Tax Compliance Through Enhanced Exchange of Information Under the Convention Between Canada and the United States of America with Respect to Taxes on Income and on Capital)
  3. Income Tax Act - R.S.C., 1985, c. 1 (5th Supp.) (Section 125)
  4. Income Tax Conventions Implementation Act, 1995 - S.C. 1995, c. 37 (SCHEDULE III : Convention Between the Government of Canada and the Government of the Republic of Trinidad and Tobago for the Avoidance of Double Taxation, the Prevention of Fiscal Evasion with Respect to Taxes on Income and the Encouragement of International Trade and Investment)
  5. Canada–Korea Income Tax Convention Act, 1980 - S.C. 1980-81-82-83, c. 44, Part IV (SCHEDULE IV : Convention Between the Government of Canada and the Government of the Republic of Korea for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income)

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