translate English to French: Honourable senators, the essential rationale for tax treaties is twofold: one, to remove barriers to international trade and investment, most notably as regards the double taxation of income, and two, to obviate tax evasion by encouraging
` ´ ´ ´ Honorables senateurs, le fondement essentiel des traites fiscaux est double, a savoir, premierement, supprimer les barrieres au ` ` ` commerce et aux investissements internationaux, notamment en matiere de double imposition, et, deuxiemement, prevenir l’evasion ` ` ´ ´ fiscale en encourageant la cooperation entre les autorites fiscales ´ ´ canadiennes et celles des autres pays.