Canada-China Income Tax Agreement - Agreement between Competent Authorities regarding paragraph 3 of Article 11
Pursuant to the Canada-China Income Tax Agreement (the "Agreement"), the competent authorities for Canada and China have reached agreement on the following matters:
- In clause 3(a)(iii) of Article 11 of the Agreement, the term "the Canadian Export Development Corporation" is to be read as "Export Development Canada" for all periods subsequent to the organization's name change; and
- The English version of paragraph 3 of Article 11 of the Agreement accurately describes the intent of that paragraph and the Chinese version of the Agreement should be interpreted in the same way.
- Date modified: