59 STAT.] CANADA-DOUBLE TAXATION-JUNE 8, 1944 Convention between the United States of America and Canada respect- June 8, 19 ing double taxation, estate taxes and succession duties. Signed at [T.S. 89 Ottawa June 8, 1944; ratificationadvised by the Senate of the United States of America December 6, 1944; ratified by the President of the United States of America December 21, 1944; ratified by Canada De- cember 28, 1944; ratifications exchanged at Washington February 6, 1946; proclaimed by the President of the United States of America March 6, 1945; effective June 14, 1941. BY THE PRESIDENT OF THE UNITED STATES OF AMERICA A PROCLAMATION WHEREAS a convention between the United States of America and Canada for the avoidance of double taxation and the prevention of fiscal evasion in the case of estate taxes and succession duties was signed by their respective Plenipotentiaries at Ottawa on the eighth day of June, one thousand nine hundred forty-four, the original of which convention is word for word as follows: The Government of the United States of America and the Govern- ment of Canada, being desirous of avoiding double taxation and of preventing fiscal evasion in the case of estate taxes and succession duties, have decided to conclude a Convention and for that purpose have appointed as their Plenipotentiaries: Ray Atherton, Ambassador Extraordinary and Plenipotentiary of the United States of America at Ottawa, for the United States of America; and W. L . Mackenzie King, Secretary of State for External Affairs, and Colin W. G. Gibson, Minister of National Revenue, for Canada. Who, having communicated to one another their full powers found in good and due form, have agreed upon the following Articles: Article I 1. The taxes referred to in this Convention are: (a) for the United States of America; the Federal estate taxes; (b) for Canada; the taxes imposed under the Dominion Succession Duty Act. 2. In the event of appreciable changes in the fiscal laws of either contracting State, the competent authorities of the contracting States will consult together. PlenipotentlarieL 915
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