Competent Authority Arrangement on the Implementation of part VI of the Multilateral Convention to implement Tax Treaty related Measures to prevent base Erosion and Profit Shifting between France and Canada

The competent authorities of France and Canada (hereinafter referred to as the "Contracting Jurisdictions") have established this Competent Authority Arrangement (hereinafter referred to as the "Arrangement") concerning the mode of application of the arbitration process provided for in Part VI of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (hereinafter referred to as the "Convention"). This Arrangement comes into operation pursuant to Article 25 of the Convention between the Government of the French Republic and the Government of Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, signed in Paris on May 2, 1975 (hereinafter referred to as the "Covered Tax Agreement") and paragraph 10 of Article 19 of the Convention. 

The competent authorities may modify or supplement this A-rrangement by an exchange of letters between them. 

Definition 

For the purposes of this Arrangement, the term "competent authority" means, in the case of France, the Minister of the Budget or their authorized representative, and in the case of Canada, the Minister of National Revenue or their authorized representative. 

1. Request for submission of case to arbitration

A request that unresolved issues arising from a mutual agreement procedure case be submitted to arbitration pursuant to paragraph 1 of Article 19 of the Convention (hereinafter referred to as the "request for arbitration") must be made in writing and sent to one or both of the competent authorities. 

The request must contain sufficient information to identify the case. 

The request must also be accompanied by a written statement by each of the persons who either made the request or is directly affected by the case that no decision on the same issues has already been rendered by a court or administrative tribunal of the Contracting Jurisdictions. Within 14 days after the receipt of the request, a competent authority who received it without any indication that it was also sent to the other competent authority will send a copy of that request and the accompanying statements to the other competent authority. 

2. Minimum information necessary to undertake substantive consideration of the case

For purposes of Article 19 of the Convention, references to "the information necessary to undertake substantive consideration of the case" and "the minimum information necessary for each competent authority to undertake substantive consideration of the case" will be understood as follows: 

a) for France, the information set out in the BOI-INT-DG-20-30-10 n°190 (15th January 2025), as such guidance may be amended from time to time;

b) for Canada, the information set out in Canada Revenue Agency Information Circular 71-17, as such guidance may be amended from time to time; and

c) any other specific additional information requested by the competent authority of a Contracting Jurisdiction within three calendar months after the receipt of the request for a mutual agreement procedure.

The competent authorities of the Contracting Jurisdictions will notify each other of any significant changes that are made with respect to the information requirements provided in their domestic guidance relevant to a request for a mutual agreement procedure. 

3. Suspension of time during domestic appeals processes

1. In accordance with subparagraph b) of paragraph 1 of Article 19 of the Convention, which allows the competent authorities to agree to a different time period other than three years, the competent authorities agree that the period provided for in subparagraph b) of paragraph 1 of Article 19 of the Convention will stop running and the mutual agreement procedure will be suspended from the time the person, in Canada, proceeds with a Notice of Objection or an appeal to a Canadian court, and does not request that the objection or appeal be held in abeyance or, in France, opens an appeals file before a French court (this being understood as including the administrative pre-contentious stage of such appeal), for the duration of the time which those processes are not suspended and until those processes are withdrawn or otherwise concluded.

2. The competent authorities will notify the person who presented the case concerning this different time period upon the opening of the case.

4. Failure to provide information

Where both competent authorities agree that a person directly affected by the case has failed to provide in a timely manner any additional information requested by either competent authority after the start date of the period provided in subparagraph b) of paragraph 1 of Article 19 of the Convention, that period shall be extended for an amount of time equal to the period beginning on the date by which the information was requested and ending on the date on which the information was provided. Where, however, within a mutually agreed additional period of time, the competent authorities are still not provided with the additional material requested, the competent authorities may agree that the case is no longer required to be submitted to arbitration. 

5. Appointment of arbitrators

1. In the circumstances described in paragraph 3 or paragraph 4 of Article 20 of the Convention, the highest ranking official of the Centre for Tax Policy and Administration of the Organisation for Economic Co-operation and Development who is not a national of either Contracting Jurisdiction will make the relevant appointment within 60 days after receiving a request to that effect from the person who made the request for arbitration. In the circumstances described in paragraph 4 of Article 20 of the Convention, the Chair of the arbitration panel will be appointed from the list that has been mutually agreed by the competent authorities pursuant to paragraph 5 of this Section. 

2. Except to the extent that the competent authorities mutually agree on different rules, the procedures provided in Article 20 of the Convention and Section 5 of this Arrangement will apply with the necessary adaptations if for any reason it is necessary to replace an arbitrator after the arbitration process has begun. In such circumstances, the competent authorities will also agree on necessary adaptations, as appropriate, to the deadlines provided in Section 6 of this Arrangement.

3. An arbitrator will be considered to have been appointed when a letter confirming that appointment and signed by both the arbitrator and the person or persons who have the power to appoint that arbitrator has been communicated to both competent authorities.

4. The competent authorities will appoint arbitrators who have expertise or experience in international tax matters. They need not, however, have experience as either a judge or arbitrator. Each arbitrator appointed to the arbitration panel must be impartial and independent of the competent authorities, tax administrations, and ministries of finance of the Contracting Jurisdictions and of all persons directly affected by the case (as well as their advisors and any related persons) at the time of accepting an appointment, maintain their impartiality and independence throughout the proceedings, and avoid any conduct for a period of 24 months thereafter which may damage the appearance of impartiality and independence of the arbitrators with respect to the proceedings. In particular:

a) No arbitrator may be employed in any capacity by the competent authority, tax administration or ministry of finance of either Contracting Jurisdiction or by any person directly affected by the case (or by their advisors or any related persons) at the time of accepting their appointment.

b) No arbitrator will have been employed in any capacity by the competent authority, tax administration or ministry of finance of either Contracting Jurisdiction or by any person directly affected by the case (or by their advisors or any related persons) in the period of three years preceding their appointment.

c) No arbitrator will accept employment in any capacity with the competent authority, tax administration or ministry of finance of either Contracting Jurisdiction or with any person directly affected by the case (or with their advisors or any related persons) in the period of 24 months following their appointment.

d) Each arbitrator appointed to the arbitration panel will execute a written certification with respect to their impartiality and independence. The arbitrators will undertake to promptly disclose to both competent authorities, in writing, any new facts or circumstances that arise during or following the arbitration proceedings that might give rise to doubts with respect to their impartiality or independence.

For the purposes of this paragraph, a person who has accepted an appointment as an arbitrator in another arbitration proceeding pursuant to Part VI of the Convention, or pursuant to the provisions of any other bilateral or multilateral agreement providing for the arbitration of unresolved issues in a mutual agreement procedure case, will not be considered based on such appointment to be employed, or to have been employed, by the competent authority, tax administration or ministry of finance of a Contracting Jurisdiction. 

5. The competent authorities will identify and mutually agree on a list of at least five persons who are qualified and willing to serve as the Chair of an arbitration panel. The competent authorities will review and revise this list as necessary. The persons to be identified for purposes of this list must meet the requirements of paragraph 4 of this Section.

6. Arbitration process

1. Within 90 days after the appointment of the Chair of the arbitration panel unless, before the end of that period, the competent authorities agree on a different period, the competent authority of each Contracting Jurisdiction will submit to each arbitrator and to the other competent authority a proposed resolution which addresses all unresolved issue(s) in the case (taking into account all agreements previously reached in that case between the competent authorities). The proposed resolution will be limited to a disposition of specific monetary amounts (for example, of income or expense) or, where specified, the maximum rate of tax that may be charged pursuant to the provisions of the Covered Tax Agreement (as it may be modified by the Convention), for each adjustment or similar issue in the case. In a case in which the competent authorities of the Contracting Jurisdictions have been unable to reach agreement on an issue regarding the conditions for application of a provision of the Covered Tax Agreement (as it may be modified by the Convention) (hereinafter referred to as a "threshold question"), such as whether an individual is a resident or whether a permanent establishment exists, the competent authorities may submit alternative proposed resolutions with respect to issues the determination of which is contingent on resolution of such threshold questions. The proposed resolution shall not exceed five pages.

2. The competent authority of each Contracting Jurisdiction may also submit a supporting position paper for consideration by the arbitrators. Any such supporting position paper must be submitted to the arbitrators and to the other competent authority within the period of time provided for in paragraph 1. A supporting position paper shall not exceed 30 pages, plus annexes. Any annex to a supporting position paper must be a document that was provided by one competent authority to the other, or by the taxpayer to both competent authorities, for use in the negotiation of the mutual agreement procedure case.

3. In the event that the competent authority of one Contracting Jurisdiction fails to submit a proposed resolution within the period of time provided for in paragraph 1, the arbitration panel will select as its decision the proposed resolution submitted by the other competent authority.

4. Each competent authority may also submit a reply submission with respect to the proposed resolution and supporting position paper submitted by the other competent authority. Any such reply submission must be submitted to the arbitrators and to the other competent authority within 150 days after the appointment of the Chair of the arbitration panel. A reply submission shall not exceed 10 pages.

5. Additional information may be submitted to the Chair only at their request on behalf of the arbitration panel. Copies of the arbitration panel's request and the competent authority's response shall be provided to the other competent authority on the date on which the request or the response is submitted. The competent authority's response shall be submitted within 14 days of the request. The Chair may request additional information only from the competent authorities and only information that consists of existing documents, not new or additional analyses.

6. As far as possible, the arbitrators will use tele- and videoconferencing to communicate between themselves and with both competent authorities. If a face-to­face meeting involving additional costs is necessary, the Chair will contact the competent authorities who will decide when and where the meeting should be held and will communicate that information to the arbitrators.

7. The arbitration panel will select as its decision one of the proposed resolutions for the case submitted by the competent authorities with respect to each issue and any threshold questions, and will not include a rationale or any other explanation of the decision. The arbitration decision will be adopted by a simple majority of the arbitrators. The arbitration decision will be delivered to the competent authorities of the Contracting Jurisdictions in writing within 90 days after the reception by the arbitrators of the last reply submission or, if no reply submission has been submitted, within 180 days after the appointment of the Chair of the arbitration panel. The arbitration decision will have no precedential value.

8. In computing the days necessary for an action in this Arrangement, the day when the event beginning this computation occurred will not be counted.

Any due date which falls upon a weekend or holiday for either competent authority will be extended to the next calendar day which is a business day for both competent authorities. 

7. Communication of information and confidentiality

1. Each arbitrator must agree in writing, prior to acting in an arbitration proceeding, to abide by and be subject to the confidentiality and non-disclosure provisions of Article 26 of the Covered Tax Agreement and of the applicable domestic laws of the Contracting Jurisdictions. If an arbitrator will use staff in connection with the performance of their duties, each staff member must execute a similar written agreement.

If a competent authority becomes aware of a breach by an arbitrator and/or their staff of these confidentiality and non-disclosure requirements, they will bring that breach to the attention of the other arbitrators and the competent authority of the other Contracting Jurisdiction immediately. The competent authorities will then, based on the particular facts and circumstances of the case and the breach, jointly determine how to proceed and may, for example: 

(a) remove and replace the relevant arbitrator; or

(b) terminate the arbitration proceeding and appoint a new arbitration panel.

2. Before the Chair is appointed, the competent authorities will send any correspondence concurrently to both arbitrators.

3. After the Chair is appointed, unless agreed otherwise by the competent authorities and the Chair, the competent authorities will send any correspondence to the Chair (with a copy sent to the other competent authority). The Chair will send any correspondence from the arbitrators to the competent authorities concurrently to both competent authorities.

4. Except with regard to administrative or logistical matters, no arbitrator will have any ex parte communications with one competent authority with respect to the mutual agreement procedure case that resulted in the arbitration proceeding.

5. All communication, except with regard to administrative or logistical matters, between the arbitrators and the competent authorities must be in writing. Unless otherwise agreed by the competent authorities, written communication by email is allowed to the extent that appropriate measures are taken to preserve the confidentiality of any information that may identify the taxpayer. Express or priority mail or a courier service will be used for all correspondence other than that sent via email.

6. No substantive discussions may take place without all three arbitrators present.

7. No arbitrator will have communications regarding the issues or matters before the arbitration panel with

i) the person who presented the case;

ii) any other person whose tax liability to either Contracting Jurisdiction may be directly affected by a mutual agreement reached as a result of the case; or

iii) their representatives or agents;

during or subsequent to the arbitration proceedings. 

8. At the termination of the arbitration proceedings as referred to in Section 11, each arbitrator and any staff will immediately destroy all documents or other information received in connection with the proceedings.

8. Operating procedures

1. To the extent needed, the arbitration panel may adopt any additional procedures necessary for the conduct of its business, provided that the procedures are not inconsistent with any provision of Part VI of the Convention or Article 25 of the Covered Tax Agreement, as modified by Article 16 of the Convention.

2. If the arbitration panel adopts any additional procedures, the Chair will provide a written copy of them to the competent authorities. These procedures will have effect only if both competent authorities agree.

9. Costs

1. Unless otherwise agreed by the competent authorities:

a) each competent authority and the person who requested the arbitration will bear the costs related to its own participation in the arbitration proceedings (including travel costs and costs related to the preparation and presentation of its views);

b) all other costs related to the arbitration proceedings will be borne in equal shares by the two competent authorities.

2. Unless agreed otherwise by the competent authorities, compensation of the arbitrators will be determined as follows:

a) The fees of the arbitrators will be fixed at EUR 1500 per person per meeting, preparation or travel day and for the Chair the same remuneration with an addition of 10%. The reimbursement of the expenses of the arbitrators will be limited to the reimbursement usual for high ranking civil servants of the Contracting Jurisdiction that first received the request for submission of the unresolved issue(s) in the case submitted to arbitration. 

b) Each arbitrator will be compensated for no more than three days of preparation, for two meeting days and for travel days. If the arbitration panel considers that it requires additional time to properly consider the case, the Chair will contact the competent authorities to request additional time.

3. It is anticipated that the members of the arbitration panel will be able to perform their duties without the use of additional staff. If a panel member uses staff, the competent authorities will not compensate in respect of any work performed by a staff member.

10. Failure to communicate the decision within the required period

In the event that the decision has not been communicated to the competent authorities within the period provided for in paragraph 7 of Section 6, or within any other period agreed to by the competent authorities, the fees of each arbitrator will be limited to an amount, if any, agreed to by competent authorities at the time. In such a case, the competent authorities may agree to appoint new arbitrators in accordance with Article 20 of the Convention and Section 5 of this Arrangement. The date of such agreement to appoint new arbitrators will, for the purposes of the subsequent application of Article 20 of the Convention and Section 5 of this Arrangement, be deemed to be the date when the request for arbitration has been received by both competent authorities. 

11. Terminating proceedings

1. If at any time before the arbitration panel delivers a determination to the competent authorities of the Contracting Jurisdictions:

a) the competent authorities notify in writing the arbitrators and the presenter of the case that they have reached a mutual agreement to resolve the case pursuant to Article 25 of the Covered Tax Agreement;

b) the competent authorities notify the arbitrators in writing that the presenter of the case has withdrawn its request for assistance;

c) a decision concerning the case is rendered by a court or administrative tribunal of one of the Contracting Jurisdictions during the arbitration proceeding; or

d) if any Concerned Person or their authorized representative or agent violates a written nondisclosure statement required to be completed in connection with the arbitration proceeding, and the competent authorities of both Contracting Jurisdictions agree that such violation should result in the termination of the arbitration proceeding;

then the Mutual Agreement Procedure (MAP), including the arbitration proceeding, with respect to the case will terminate. 

2. If the arbitration proceeding and MAP with respect to the case is terminated under subparagraphs b), c), or d) of paragraph 1, the competent authorities of both Contracting Jurisdictions will exchange letters to close the MAP case based on its status before the arbitration proceeding commenced. 

3. If the presenter terminates an arbitration proceeding by withdrawing its request for assistance, the presenter will not ordinarily be allowed access to the competent authority procedures for the same matter and same years.

4. The presenter's death or dissolution is not an event triggering the termination of the arbitration proceeding, unless explicitly requested by the heirs or successors.

5. At the termination of any proceeding each arbitrator and any staff must immediately destroy all documents or other information received from either competent authority of the Contracting Jurisdictions, or that otherwise reflects the considerations or discussions of the arbitration panel, and delete all information that may be stored on any computer, personal data assistant or other electronic device or media.

12. Final decision

1. If a final decision by a court of one of the Contracting Jurisdictions holds that the arbitration decision is invalid, the arbitration decision will not be binding on the Contracting Jurisdictions. In such a case, the request for arbitration under paragraph 1 of Article 19 of the Convention will be considered not to have been made, and the arbitration process will be considered not to have taken place (except for the purposes of Article 21 (Confidentiality of Arbitration Proceedings) and Article 25 (Costs of Arbitration Proceedings) of the Convention and Sections 7 and 9 of this Arrangement). In such a case the person who made the request for arbitration may make a new request for arbitration, which will be accepted unless the competent authorities mutually agree that the actions of that person or their representatives were the main reason for the invalidation of the arbitration decision.

2. It is understood that subdivision ii) of subparagraph b) of paragraph 4 of Article 19 of the Convention is intended to apply where, under the domestic laws of a Contracting Jurisdiction, a court has invalidated the arbitration decision based on a procedural or other failure or other conduct that has materially affected the outcome of the arbitration proceeding, which may include -

i) a violation of the impartiality or independence requirements applicable to arbitrators pursuant to Article 20 of the Convention and Section 5 of this Arrangement;

ii) a breach of the confidentiality requirements applicable to arbitrators pursuant to Article 21 of the Convention and Section 7 of this Arrangement;

iii) any other failure to adhere to the procedural requirements provided in Part VI of the Convention and this Arrangement; or

iv) collusion between the person who presented the mutual agreement procedure request and one of the Contracting Jurisdictions.

3. It is understood that Section 12 of this Arrangement does not provide independent grounds for the invalidation of an arbitration decision where such grounds do not exist under the domestic laws of the Contracting Jurisdictions.

13. Implementing the arbitration decision

The competent authorities will implement the arbitration decision within 180 days after the communication of the decision to them by reaching a mutual agreement on the case that led to the arbitration. 

The mutual agreement reached will only be given effect after all persons directly affected by the case have confirmed, in writing, their acceptance of that mutual agreement and that they have withdrawn all issues resolved by the decision from consideration by any court or administrative tribunal or have otherwise terminated any pending court or administrative tribunal proceedings with respect to those issues in a manner consistent with that decision. 

14. Entry into effect of Part VI (Arbitration} of the Convention

1. As provided by Article 36 (Entry into Effect of Part VI) of the Convention, the provisions of Part VI (Arbitration) of the Convention will have effect with respect to cases presented to the competent authority of a Contracting Jurisdiction on or after the later of the dates on which the Convention has entered into force for each of the Contracting Jurisdictions.

2. Pursuant to the reservation provided in paragraph 2 of Article 36 of the Convention, Part VI of the Convention will apply to a mutual agreement procedure case presented to the competent authority of a Contracting Jurisdiction prior to the later of the dates on which the Convention has entered into force for each of the Contracting Jurisdictions, only to the extent that the competent authorities mutually agree that it will apply to that specific case. Within 14 days after such a mutual agreement, the competent authorities will provide written notification to the person who presented the case of (1) the mutual agreement and (i,) the start date of the three-year period (the mutual agreement will specify which of the two competent authorities will provide this notification).

15. Reservations with respect to the scope of cases that will be eligible for arbitration under the provisions of Part VI of the Convention

Pursuant to subparagraph a) of paragraph 2 of Article 28 of the Convention, the following reservations have been made with respect to the scope of cases that will be eligible for arbitration under the provisions of Part VI of the Convention:

1. By France

a) France reserves the right to exclude from cases which may be submitted to arbitration under the provisions of Part VI cases concerning items of income or capital that are not taxed by a Contracting Jurisdiction because such items of income or of assets are not included in the taxable base in that ContractingJurisdiction or on the basis that such items of income or capital enjoy an exemption or a zero tax rate under the national tax law of that Contracting Jurisdiction.

b) France reserves the right to exclude from cases that may be submitted to arbitration under the provisions of Part VI cases in which a taxpayer is subject to administrative or criminal penalties for tax fraud, voluntary omission, serious breach of a reporting obligation.

c) France reserves the right to exclude from cases which may be submitted to arbitration under the provisions of Part VI cases falling on average and per financial period or per tax year on a taxable basis of less than €EUR 150,000.

d) France reserves the right to exclude from cases which may be submitted to arbitration under the provisions of Part VI, cases falling within the scope of an arbitration procedure provided for in a legal instrument designed under the authority of the European Union, such as the Convention on the elimination of double taxation in connection with the adjustment of profits of associated enterprises (90/436/EEC) or any other later instrument.

e) France reserves the right to exclude from cases which may be submitted to arbitration under the provisions of Part VI by mutual agreement with the competent authority of the other State. Such agreement shall be made prior to the beginning of the arbitration proceedings and shall be notified to the person who submitted the case.

f) When the other State makes a reservation pursuant to article 28(2) (a) of the Convention that refers to its domestic law, France reserves the right to exclude from the scope of Part VI of the Convention, cases of taxation that in French, actual or future, legislation, mirrors the other Jurisdiction's legislation. The French competent authority will consult the other Contracting Jurisdiction in order to specify in the mutual agreement provided for by article 19(10) the scope of application for each clause existing in French law similar to the legislation referred to in that other Contracting Jurisdiction's reservation.

2. By Canada

a) Canada reserves the right to limit the scope of issues eligible for arbitration under the Convention to: issues arising under Article 4 (Resident) of the Covered Tax Agreement, but only insofar as the issue relates to the residence of an individual; issues arising under Article 5 (Permanent Establishment) of the Covered Tax Agreement; issues arising under Article 7 (Business Profits) of the Covered Tax Agreement; issues arising under Article 9 (Associated Enterprises) of the Covered Tax Agreement; issues arising under Article 12 (Royalties) of the Covered Tax Agreement, but only insofar as it might apply to transactions involving related persons to which Article 9 of the Covered Tax Agreement might apply; and any other provision subsequently agreed upon by the Contracting Jurisdictions through an exchange of diplomatic notes.

b) Canada reserves the right to exclude from the scope of the arbitration provisions of the Convention issues pertaining to the application of anti-abuse provisions, whether contained in the Convention, the Covered Tax Agreement, or in the domestic law of a Contracting Jurisdiction.

The foregoing represents the understanding reached between the competent authorities and does not constitute a treaty. 

In witness whereof, the undersigned, duly authorised thereto, have signed this mutual agreement, in duplicate, in English and French, both texts being equally authentic. 

Annex:

1. French holidays

2. Canadian holidays

Attachments:

1. Declaration of Arbitrator  

2. Declaration of Person Not Appointed as Arbitrator

3. Declaration of Prospective Arbitrator

4. Taxpayer nondisclosure statement

Annex 1: French holidays

• New Year’s Day – January 1 
• Easter Monday 
• Labour Day – May 1
• Victory Day – May 8
• Ascension Day 
• Whit Monday 
• Bastille Day – July 14 
• Assumption Day – August 15 
• All Saints’ Day – November 1 
• Armistice Day – November 11
• Christmas Day – December 25 

Annex 2: Canadian holidays

• New Year’s Day – January 1
• Good Friday
• Easter Monday
• Victoria Day – the last Monday preceding May 25
• Saint-Jean-Baptiste Day – June 24
• Canada Day – July 1
• Civic Holiday – the first Monday in August
• Labour Day – the first Monday in September
• National Day for Truth and Reconciliation – September 30
• Thanksgiving – the second Monday in October
• Remembrance Day – November 11
• Christmas Day – December 25
• Boxing Day – December 26

Attachment 1 - Declaration of Arbitrator

In the matter of the Mutual Agreement Procedure case under Article 25 of the Convention between the Government of the French Republic and the Government of Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital (hereinafter referred to as the “Covered Tax Agreement”), as modified by Article 16 of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (hereinafter referred to as the “Convention”), involving the following person(s) directly affected by the case: 

[name(s) and address(es) of person(s) directly affected by the case] 

Part VI of the Convention and the competent authority Arrangement signed [date of signature of the Arrangement] provide rules and procedures under which the France-Canada MAP arbitration process (hereinafter referred to as the “Proceeding”) will operate. 

Past or existing facts or circumstances that might be likely to give rise to justifiable doubts as to my impartiality or independence, if any, are identified in an Attachment to this Declaration. Notwithstanding any such relationships and interests, I believe that I can be impartial and can exercise independent judgment in making my decisions in the Proceeding and thus to the best of my knowledge and belief, there is no reason why I should not serve as an Arbitrator with respect to the above-noted case. 

Therefore, as provided in subparagraph c) of paragraph 2 of Article 20 of the Convention and paragraph 4 of Section 5 of the competent authority Arrangement signed [date of signature of the Arrangement] between France and Canada, I certify that I can serve impartially in this case, and that I am independent of the Contracting Jurisdictions and persons directly affected by the case at this time and shall remain so during the entire arbitration proceeding and for a reasonable period of time thereafter.

[In particular, I certify that: 

a) I was not employed in any capacity by the competent authority, tax administration or ministry of finance of either Contracting Jurisdiction or by any person directly affected by the case (or by their advisors or any related persons) at the time of accepting my appointment. 

b) I have not been employed in any capacity by the competent authority, tax administration or ministry of finance of either Contracting Jurisdiction or by any person directly affected by the case (or by their advisors or any related persons) in the period of [three years)] preceding my appointment. 

c) I will not accept employment in any capacity with the competent authority, tax administration or ministry of finance of either Contracting Jurisdiction or with any person directly affected by the case (or with their advisors or any related persons) in the period of [24 months)] following my appointment. 

(For the purposes of this certification, it is understood that a person who has accepted an appointment as an arbitrator in another arbitration proceeding pursuant to Part VI of the Convention, or pursuant to the provisions of any other bilateral or multilateral agreement providing for the arbitration of unresolved issues in a mutual agreement procedure case, will not be considered based on such appointment to be employed, or to have been employed, by the competent authority, tax administration or ministry of finance of a Contracting Jurisdiction.)]

If, at any stage during or following the Proceeding, any new fact or circumstance arises that might give rise to justifiable doubts as to my impartiality or independence, I shall promptly disclose such fact or circumstance to both Competent Authorities.

I understand that with regard to any information received from the competent authorities of France and Canada, I am considered to be a person or authority to whom information may be disclosed for the purposes of the provisions of the Covered Tax Agreement and of the domestic laws of the Contracting Jurisdictions related to the exchange of information, confidentiality and administrative assistance. I agree to abide by and be subject to the confidentiality and nondisclosure provisions of Article 26 of the Covered Tax Agreement and the applicable domestic laws of France and Canada concerning the confidentiality of tax information. In the event those provisions conflict, the most restrictive condition shall apply. In particular, I agree that I may not disclose any information relating to the Proceeding, except as permitted by the Covered Tax Agreement and the domestic laws of France and Canada. In addition, all material received and prepared in the course of, or relating to the Proceeding shall be considered to be information exchanged between France and Canada, and shall be destroyed in accordance with paragraph 8 of Section 6 of the competent authority Arrangement referenced above at the termination of the Proceeding.

I hereby accept appointment as an Arbitrator in this case, and will fairly decide the matters in controversy between the Competent Authorities of France and Canada in accordance with the Covered Tax Agreement, as modified by the Convention, and the related procedures referred to above.

DATE

SIGNATURE

NAME

Attachment 2 - Declaration of Person Not Appointed as Arbitrator

In the matter of the Mutual Agreement Procedure case under Article 25 of the Convention between the Government of the French Republic and the Government of Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital (hereinafter referred to as the “Covered Tax Agreement”), as modified by Article 16 of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (hereinafter referred to as the “Convention”), involving the following person(s) directly affected by the case: 

[name(s) and address(es) of person(s) directly affected by the case] 

Part VI of the Convention and the competent authority Arrangement signed [date of signature of the Arrangement] provide rules and procedures under which the France-Canada MAP arbitration process (hereinafter referred to as the “Proceeding”) will operate. 

I understand that with regard to any information received from the competent authorities of France and Canada, I am considered to be a person or authority to whom information may be disclosed for the purposes of the provisions of the Covered Tax Agreement and of the domestic laws of the Contracting Jurisdictions related to the exchange of information, confidentiality and administrative assistance. I agree to abide by and be subject to the confidentiality and nondisclosure provisions of Article 26 of the Covered Tax Agreement and the applicable domestic laws of France and Canada concerning the confidentiality of tax information. In the event those provisions conflict, the most restrictive condition shall apply. In particular, I agree that I may not disclose any information relating to the Proceeding, except as permitted by the Covered Tax Agreement and the domestic laws of France and Canada. In addition, all material received and prepared in relation to the Proceeding shall be considered to be information exchanged between France and Canada, and shall be destroyed upon my notification that I have not been appointed to serve as an arbitrator in the Proceeding.

DATE

SIGNATURE 

NAME

Attachment 3 - Declaration of Prospective Arbitrator

For the purposes of evaluating my suitability as an arbitrator in a Mutual Agreement Procedure (MAP) arbitration proceeding, in particular my ability to perform the function of an arbitrator with impartiality and independence, the competent authority of [France/Canada] will disclose to me information including the name(s) of person(s) directly affected by the MAP case. 

I understand that with regard to any information so received I will be considered to be a person or authority to whom information may be disclosed for the purposes of the provisions of the applicable income tax treaty and of the domestic laws of [France/Canada] related to the exchange of information, confidentiality and administrative assistance. I agree to abide by and be subject to those confidentiality and nondisclosure provisions. In particular, I agree that I may not disclose any information relating to the MAP arbitration proceeding. In addition, I agree that I will destroy any material that I receive and/or prepare in relation to the arbitration proceeding in the event that I am notified that I have not been appointed to serve as an arbitrator.

DATE

SIGNATURE

NAME 

Attachment 4 – Taxpayer non-disclosure statement 

NAME OF TAXPAYER:

ADDRESS: 

The above-named taxpayer hereby consents to the competent authorities of France and Canada undertaking an arbitration proceeding described in Article 25 of the Convention between the Government of the French Republic and the Government of Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, as modified by Article 16 of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (hereinafter referred to as the “Convention”), as necessary in order to reach a mutual agreement under Article 25 regarding the request filed with the [French/Canadian] Competent Authority on _ [date] ___. 

This consent and nondisclosure statement also covers the following concerned persons that the taxpayer has the legal authority to bind. A concerned person that has the legal authority to bind any other concerned person(s) on this matter may do so in a comprehensive statement. 

[Enter name and address of each such concerned person. If none, enter "Not Applicable."] 

In making this consent, the taxpayer and, if applicable, each of the concerned persons covered by this consent and nondisclosure statement, agrees not to disclose to any person any information received during the course of the arbitration proceeding from either Contracting Jurisdiction or the arbitration panel, other than the determination of such panel. 

I declare that I have examined this consent and nondisclosure statement and any accompanying attachments and to the best of my knowledge and belief, they are true, correct, and complete. Furthermore, I certify that I have the legal authority to execute this consent and nondisclosure statement on behalf of each concerned person covered by it and to bind each concerned person to its terms. 

DATE 

SIGNATURE 

NAME