Tax: Exchange of Information Agreement between the Governments of Jersey and Canada

Information about the publication of Ministerial Decisions

A formal published “Ministerial Decision” is required as a record of the decision of a Minister (or an Assistant Minister where they have delegated authority) as they exercise their responsibilities and powers.

Ministers are elected by the States Assembly and have legal responsibilities and powers as “corporation sole” under the States of Jersey Law 2005 by virtue of their office and in their areas of responsibility, including entering into agreements, and under any legislation conferring on them powers.

An accurate record of “Ministerial Decisions” is vital to effective governance, including:

demonstrating that good governance, and clear lines of accountability and authority, are in place around decisions-making – including the reasons and basis on which a decision is made, and the action required to implement a decision
providing a record of decisions and actions that will be available for examination by States Members, and Panels and Committees of the States Assembly; the public, organisations, and the media; and as a historical record and point of reference for the conduct of public affairs

Ministers are individually accountable to the States Assembly, including for the actions of the departments and agencies which discharge their responsibilities.

The Freedom of Information Law (Jersey) Law 2011 is used as a guide when determining what information is be published. While there is a presumption toward publication to support of transparency and accountability, detailed information may not be published if, for example, it would constitute a breach of data protection, or disclosure would prejudice commercial interest.

A decision made 20 January 2011 regarding: Tax: Exchange of Information Agreement between the Governments of Jersey and Canada.

Decision Reference: MD-C-2011-0003
Decision Summary Title :	Agreement for the Exchange of Information relating to Tax Matters between the Government of Jersey and the Government of Canada		Date of Decision Summary:	13th January 2011
Decision Summary Author:	Project and Research Officer		Decision Summary: Public or Exempt? (State clauses from Code of Practice booklet)	Public
Type of Report: Oral or Written?	Written		Person Giving Oral Report:	N/A
Written Report Title :	Ratification of the Agreement for the Exchange of Information relating to Tax Matters between the Government of Jersey and the Government of Canada		Date of Written Report:	13th January 2011
Written Report Author:	Adviser – International Affairs		Written Report : Public or Exempt? (State clauses from Code of Practice booklet)	Public
Subject: Ratification of the Agreement for the Exchange of Information relating to Tax Matters between the Government of Jersey and the Government of Canada
Decision(s): The Chief Minister agreed to lodge ‘au Greffe’ the Report and Proposition inviting the States to ratify the Agreement for the Exchange of Information relating to Tax Matters between the Government of Jersey and the Government of Canada.
Reason(s) for Decision: The tax Information Exchange Agreement entered into with Canada is the 20th such agreement signed and is a continuation of the ongoing programme of signing TIEAs or DTAs with all OECD and G20 member countries. The programme is serving to enhance the Island’s international personality and generally is helping to engender a more favourable view of the Island amongst the international community. Canada is a G20 member and with the signing of this agreement Jersey will have signed with 9, and initialled or completed negotiations with a further 7 of the 19 G20 countries. The agreement will come into force once the parties to the agreement have ratified it, and any necessary legislative steps have been taken.
Resource Implications: There are no resource implications arising from the ratification of the Taxation Exchange Agreement with the Government of Canada.
Action required: The Greffier of the States is requested to lodge ‘au Greffe’ the Tax Information Exchange Agreement between the States of Jersey and the Government of Canada.
Signature:		Position: Senator T.A. Le Sueur, Chief Minister
Date Signed:		Date of Decision (If different from Date Signed):