Canada, Department of Finance, Backgrounder: The Next Step in the Fight Against Aggressive International Tax Avoidance (May 28, 2018): online: <Department of Finance . The MLI has no impact on Canada`s tax treaty with the United States (which has not signed the MLI) and with Germany and Switzerland (with which Canada has announced bilateral negotiations). Other Canadian tax treaties not covered by the MLI are Equador, Guyana, Kyrgyzstan, Taiwan, Uzbekistan and Venezuela.  Canada, Department of Finance, “Notice of Ways and Means Motion to Introducing an Act to Impllement a Multilateral Convention on Commodity Presale and Profit Instruments” (May 2018), online: Department of Finance: .  Canada, Department of Finance, “Canada Ratifies Multilateral Agreement on the Implementation of Measures Relating to Tax Arrangements to Prevent Profit Reduction and Profit Shifting” (August 29, 2019): online: Department of Finance . The MFI enters into force for Canada on 1 December 2019 and enters into force for each specified covered tax treaty, in accordance with the provisions of Article 35 of the MFI. The MLI applies to some of Canada`s tax treaties as of January 1, 2020. The MFI applies to Canada`s tax treaties covered by the MFI. A tax treaty is covered by the MFI where each contracting party has listed this Agreement for the purposes of the MLI and has brought the MFI into force.
 Department of Foreign Affairs, “Trade and Development, Status of List of Reservations and Notifications at the Time of Signature” (30 May 2017), online: OECD . . . .