Article 25 - Mutual Agreement Procedure - Canada

ARTICLE 25 MUTUAL AGREEMENT PROCEDURE 1. [The second sentence of paragraph 1 of Article 25 of this Agreement is REPLACED by second sentence of paragraph 1 of Article 16 of the MLI] Where a resident of a Contracting State considers that the actions of one or both of the Contracting States result or will result for him in taxation not in accordance with the provisions of this Agreement, he may, irrespective of the remedies provided by the domestic law of those States, present his case in writing to the competent authority of the Contracting State of which he is a resident. [The case must be presented within two years from the first notification of the action which gives rise to taxation not in accordance with the Agreement.] The following second sentence of paragraph 1 of Article 16 of the MLI replaces the second sentence of paragraph 1 of Article 25 of this Agreement [1] ARTICLE 16 OF THE MLI MUTUAL AGREEMENT PROCEDURE The case must be presented within three years from the first notification of the action resulting in taxation not in accordance with the provisions of [the Agreement]. 2. The competent authority referred to in paragraph 1 shall endeavour, if the objection appears to it to be justified and if it is not itself able to arrive at a satisfactory solution, to resolve the case by mutual agreement with the competent authority of the other Contracting State, with a view to the avoidance of taxation which is not in accordance with the Agreement. 3. The competent authorities of the Contracting States shall endeavour to resolve by mutual agreement any difficulties or doubts arising as to the interpretation or application of the Agreement. 4. The competent authorities of the Contracting States may consult together for the elimination of double taxation in cases not provided for in the Agreement. FOOTNOTES:- 1 . In accordance with paragraph 4 of Article 35 of the MLI, Article 16 of the MLI has effect with respect to this Agreement for a case presented to the competent authority of a Contracting State on or after 1st December 2019, except for cases that were not eligible to be presented as of that date under this Agreement prior to its modification by the MLI, without regard to the taxable period to which the case relates.