This order establishes the legal framework for the relief of double taxation regarding income between the United Kingdom and Canada. The document is issued by the government of Great Britain to formalize the specific terms of a bilateral tax treaty. It provides the necessary legislative authority to implement the provisions agreed upon by the two nations to prevent the same income from being taxed in both jurisdictions.

Legal professionals and tax practitioners utilize this order as a primary source for interpreting the specific bilateral tax relationship between the United Kingdom and Canada as it existed in 1980. It is considered a technical regulatory instrument rather than a narrative text.