Ss. 115.1(1), 116(5.01), 219.2, 219.3 and 248(1) – "tax treaty" refer to agreements Canada has with, or with the government of, another country. Do these references include the Agreement between the Government of Canada and the Government of the Hong Kong Special Administrative Region of the People's Republic of China (the "Canada-Hong Kong Tax Agreement")? In indicating that indeed "the condition that the Canada-Hong Kong Tax Agreement be an agreement with, or with the government of, another country is satisfied," CRA stated:
Pursuant to Article 151 of The Basic Law of the Hong Kong Special Administrative Region ("HKSAR") of the People's Republic of China, authority to conclude and implement agreements with foreign states… in appropriate fields is delegated to the HKSAR. …The Canada-Hong Kong Tax Agreement is…one such agreement.