Toute convention fiscale doit d'abord faire l'objet d'un accord entre les représentants du Canada et ceux de l'autre gouvernement concerné, mais, naturellement, si le Parlement rejetait tout ou partie d'une convention proposée, cette convention ne lierait pas l'autre pays.
They do represent an agreement between at least representatives of the Government of Canada and representatives of another government, which is to say that if Parliament were to reject all or part of a proposed treaty, then that would not bind the other country, obviously.