Tax Conventions Implementation Act, 2013

'The Tax Conventions Implementation Act, 2013 is an Act to implement conventions, protocols, agreements and a supplementary convention between Canada and various countries for the avoidance of double taxation and prevention of fiscal evasion. The Act enacts the Canada–Namibia Tax Convention Act, 2013, the Canada–Serbia Tax Convention Act, 2013, the Canada–Poland Tax Convention Act, 2013, the Canada–Hong Kong Tax Agreement Act, 2013, and amends the Income Tax Conventions Implementation Act, 1999. The Act also approves the Protocol and Agreement between Canada and Luxembourg, as well as the Supplementary Convention between Canada and Switzerland. The Act provides for the implementation of these conventions, including the exchange of information and the coordination of tax laws. The Act aims to provide certainty and consistency in the taxation of international transactions and income, while preventing fiscal evasion.'