Relationship dossier
Canada
Isle of Man
Relationship assessment
A tax information exchange agreement provides a focused channel for cooperation; the Isle of Man is a self-governing Crown Dependency.
Canada toward Isle of Man
+15Canada's tax information exchange agreement with the Isle of Man provides for cooperation on tax information.
Isle of Man toward Canada
+15The Isle of Man's tax information exchange agreement with Canada provides for cooperation on tax information.
Overall relationship
+10The relationship has a concrete but specialized basis in tax information exchange. The Isle of Man's constitutional status, with the United Kingdom responsible for defence and international relations, shapes its external relations; the wider scope of direct Canada–Isle of Man cooperation is unclear.
How to read these scores
Scores are rough judgments, not objective measurements or current verification. Directional scores describe government policy and conduct, not public opinion. The overall score is an independent estimate, never an average.
- −100
- Extreme sustained hostility
- −50
- Substantially adversarial
- 0
- Mixed or neutral, supported by knowledge
- +50
- Substantially cooperative
- +100
- Exceptionally close sustained partnership
“Not assessed” means there is no recorded score. Pair existence makes no claim about diplomatic recognition or established relations.
Relationship context
Overview
Canada and the Isle of Man have a tax information exchange agreement, providing a concrete channel for bilateral tax cooperation. The Isle of Man is a self-governing Crown Dependency, while the United Kingdom is responsible for its defence and international relations. The extent of other direct cooperation between Canadian and Isle of Man authorities is unclear.
Key developments
A tax information exchange agreement between Canada and the Isle of Man established a framework for tax information cooperation.
Major uncertainties
- The scope and practical implementation of tax information exchange are unclear.
- The extent of other direct cooperation between Canadian and Isle of Man authorities is uncertain.