The competent authorities of the Contracting States shall exchange such information (being information which is at their disposal under their respective taxation laws in the normal course of administration) as is necessary for the carrying out of the provisions of this Convention or for the prevention of fraud or for the administration of statutory provisions against legal avoidance in relation to the taxes which are the subject of this Convention. Any information so exchanged shall be treated as secret and shall not be disclosed to persons other than persons (including a court or administrative tribunal) concerned with the assessment, collection or enforcement in respect of the taxes which are the subject of this Convention. No information as aforesaid shall be exchanged which would disclose any trade, business, industrial or professional secret or trade process.
Canada / United Kingdom · Canada–United Kingdom 1978 Convention: as-made source
Article 24 · Exchange of Information
English · original source edition
Unreviewed · applicability unverified1978 base text; later amendments not included
Citation to select or copy
Canada / United Kingdom; SI 1980/709, Schedule, Convention signed 8 September 1978; official-hosted as-made electronic transcription contributed by Westlaw; edition 1978 base Convention as printed in SI 1980/709; later bilateral Protocols and MLI not incorporated; article 24; English; unreviewed source text, current applicability unverified; /editions/ca-gb-1978-as-made-html-v1/en/articles/article-24/
Disclaimers
Unreviewed machine transcription. Not a verified current-law consolidation or legal advice. Later changes may be missing.
Language switching retains source identifiers only. This is not reviewed legal or translational equivalence.
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Source & edition
SI 1980/709, Schedule, Convention signed 8 September 1978; official-hosted as-made electronic transcription contributed by Westlaw
- Official online text · retained capture Official source website ↗
SHA-256
c38e19bcf159401602fa427c92bca00168799d24329227cc0f591017fe84b68aDigest scope: retained online-source capture; no PDF binary verification
- Edition
- 1978 base Convention as printed in SI 1980/709; later bilateral Protocols and MLI not incorporated
- Text available here
- English
- Review
- Unreviewed; qualified human review pending
- Current applicability
- Not verified
- Signature
- 1978-09-08
Languages recorded in source metadata: English. This is not a promise of available text or a translation.
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Official HTML text capture, not Original PDF; human wording and current-law certification not claimed.
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Complete preamble, closing and all supplied integral protocol/notes are retained separately and searchable within this source.
Base source only. Known later bilateral Protocols (1980, 1985, 2003, 2014), 2015 arbitration notes and MLI modifications are not incorporated; see retained HMRC index for separate publications.
Canada Finance native requests timed out; retained official legislation.gov.uk HTML is the complete as-made Schedule, not a claimed current consolidation.
Source authority, text completeness and currentness still require human review.