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of <h1>India-Canada Deal to Avoid Double Taxation, Prevent Tax Evasion Now Includes MLI Measures Ratified in 2019</h1> The synthesized text of the agreement between India and Canada for avoiding double taxation and preventing fiscal evasion concerning income and capital taxes. Modified by the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI), the agreement aims to eliminate double taxation without enabling tax evasion. The MLI positions of both countries were ratified in 2019, with provisions taking effect on different dates based on the type of taxes and the countries' choices. The agreement applies to residents of either or both contracting states.
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