On 14 December 2007, the Minister of Finance announced that, as a result of Bill S-2 having received Royal Assent, Canada has now completed the steps required to give effect to the fifth protocol to the Canda-US income tax treaty. The protocol will come into effect once it has been ratified by the United States and the two countries have formally notified each other that their procedures are complete. Key measures of the fifth protocol include:
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