On 25 January 2020, a notice from Canada's Department of Finance was published in the Canada Gazette on the entry into force of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI).
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MULTILATERAL INSTRUMENT IN RESPECT OF TAX CONVENTIONS ACT
Notice of the entry into force, for Canada, of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the Multilateral Inst…