The agreement provides for mechanisms for the exchange of tax information on demand, as well as spontaneous and automatic exchange. The article on the automatic exchange of tax information states that „with regard to the categories of cases and according to the procedures they establish by mutual agreement, two or more contracting parties automatically exchange the information covered by Article 4.“  However, such an agreement between Canada and another signed agreement is not currently in force. The Convention also defines the provisions that are in conjunction with the various forms of assistance, including the information to be provided by the requesting state, the response to the request for assistance and the limitation of the obligation of assistance. There are some differences between the original and amended conventions, in particular the removal of the article on the possibility of not seeking assistance.  In 1975, the first agreement was signed with France under the current double taxation agreements. By 1958, Canada had already signed 11 agreements (with South Africa, Germany, Australia, Denmark, the United States, France, Ireland, New Zealand, the Netherlands, the United Kingdom and Sweden). All were modified or replaced after the first publication of the OECD (Government of Canada) model. (2014a). List of contracts.
World Affairs Canada, called July 27, 2016.) The exchange of information can only be considered a success if all participating jurisdictions have the technical and administrative means to use the information obtained to identify undisclosed assets and recover the taxes due. The World Forum has published the implementation report of the AEOI 2019 to provide comprehensive and up-to-date information on the implementation status of the AIA standard. In early February 2014, the OECD`s Financial Affairs Committee published the first two documents supporting the automatic exchange of information approved by G20 finance ministers and central bank governors: the Standard Authority Agreement (CAA) and the Common Notification Standard (SRC). In general, the text of the last paragraphs of Article 26 differs slightly from the double taxation agreements, which mainly reflects the refinements of their interpretation over time. However, these changes to the text do not necessarily have different effects from the information exchange provisions. With regard to agreements amended or signed over the past two decades, Article 26 is generally similar from one country to another, with a few exceptions, notably with regard to the use of information exchanged, for example through public hearings or procedures. The joint efforts of the OECD, the World Forum and tax administrations around the world to implement the EOI standards are expected to lead to the desired change in the behaviour of taxpayers and governments will collect the legitimate taxes incurred due to them.