(1) The Contracting States undertake to
lend assistance to each other in the collec-
tion of taxes referred to in paragraph 8,
together with interest, costs, additions to
such taxes and administrative penalties,
referred to in this Article as a “revenue
claim”.The provisions of this Article are not
restricted by Article 1.
(2) An application for assistance in the
collection of a revenue claim shall include a
certification by the competent authority of
the applicant State that, under the laws of
that State, the revenue claim has been
finally determined. For the purposes of this
Article, a revenue claim is finally deter-
mined when the applicant State has the
right under its internal law to collect the
revenue claim and all administrative and
judicial rights of the taxpayer to restrain
collection in the applicant State have
lapsed or been exhausted.
(3) A revenue claim of the applicant State
that has been finally determined may be
accepted for collection by the competent
authority of the requested State and, sub-
ject to the provisions of paragraph 7, if
accepted shall be collected by the re-
quested State as though such revenue
claim were the requested State’s own
revenue claim finally determined in accord-
ance with the laws applicable to the collec-
tion of the requested State’s own taxes.
(4) Where an application for collection of
a revenue claim in respect of a taxpayer is
accepted:
a) by the Federal Republic of Germany,
the revenue claim shall be enforced by
the Federal Republic of Germany in the
same way as a revenue claim under
Federal Republic of Germany laws
against the taxpayer as of the time the
application is received; and
b) by Canada, the revenue claim shall be
treated by Canada as an amount
payable under the Income Tax Act, the
collection of which is not subject to any
restriction.
(5) Nothing in this Article shall be con-
strued as creating or providing any rights of
administrative or judicial review of the
applicant State’s finally determined rev-
enue claim by the requested State, based
on any such rights that may be available
under the laws of either Contracting State.
Proceedings relating to measures taken
under this Article by the requested State
shall be brought only before the appropri-
ate body of that State. If, at any time pend-
ing execution of a request for assistance
under this Article, the applicant State loses
the right under its internal law to collect the
revenue claim, the competent authority of
the applicant State shall promptly withdraw
the request for assistance in collection.
(6) Unless the competent authorities of
the Contracting States otherwise agree,
the ordinary costs incurred in providing
collection assistance shall be borne by the
requested State and any extraordinary
costs so incurred shall be borne by the
applicant State.
(7) A revenue claim of an applicant State
accepted for collection shall not have in the
requested State any priority accorded to
the revenue claims of the requested State
even if the recovery procedure used is the
one applicable to its own revenue claims.
(8) Notwithstanding the provisions of
Article 2, the provisions of this Article shall
apply to all categories of taxes collected by
or on behalf of the Government of a Con-
tracting State including, in the case of the
Federal Republic of Germany, the “Laen-
der”.
(9) Nothing in this Article shall be con-
strued as imposing on either Contracting
State the obligation to carry out administra-
tive measures at variance with its laws or
administrative practice or that would be
contrary to its fundamental principles of tax
policy or its public policy (ordre public).
(10) The competent authorities of the
Contracting States shall agree upon the
mode of application of this Article, includ-
ing agreement to ensure comparable levels
of assistance to each of the Contracting
States.