Full text
a provision contained in a tax treaty with another country or in a listed international agreement, or
a provision contained in a tax treaty with another country or in a listed international agreement, or
a provision contained in a tax treaty with another country or in a listed international agreement;
a provision contained in a tax treaty with another country or in a comprehensive tax information exchange agreement between Canada and another country or jurisdiction that is in force and has effect;
a provision contained in a tax convention or agreement between Canada and another country that has the force of law in Canada;