Latest Treaty Updates: Canada


Treaty Update: Canada - Switzerland

16/1/2017

A TIEA between Canada and Switzerland for the automatic exchange of information in tax matters came into effect on January 1, 2017.


Treaty Update: Canada - Madagascar

13/12/2016

Canada and Madagascar signed a DTA on November 24.


Treaty Update: Canada - San Marino

26/10/2016

Canada intends to negotiate a DTA with San Marino, it was confirmed on October 7.


Treaty Update: Canada - San Marino

17/10/2016

The Canadian Government recently disclosed that it intends to conclude DTA negotiations with San Marino.


Treaty Update: Canada - Israel

29/9/2016

Canada and Israel signed a DTA on September 21, 2016.


Treaty Update: Canada - Taiwan

20/1/2016

Canada and Taiwan signed a DTA on January 15, 2016.


Treaty Update: Canada - Spain

4/12/2015

A Protocol between Canada and Spain will enter into force on December 12, 2015.


Treaty Update: Canada - United Kingdom

3/12/2015

Canada and the UK have agreed to amend the arbitration provisions of their DTA in an exchange of notes.


Treaty Update: Canada - Spain

23/10/2015

A DTA Protocol between Canada and Spain will enter into force on December 12, 2015.


Treaty Update: Canada - New Zealand

9/7/2015

A new DTA between Canada and New Zealand entered into force on June 26, 2015.


Treaty Update: Canada - Cook Islands

26/6/2015

Canada and the Cook Islands signed a TIEA on June 15, 2015.


Treaty Update: Taiwan - Canada

6/5/2015

Taiwan and Canada are expected to soon sign a DTA, after recent talks on May 1, 2015.


Treaty Update: New Zealand - Canada

22/4/2015

New Zealand on April 13, 2015, enacted legislation to ratify the pending DTA and two accompanying Protocols with Canada.


Treaty Update: United Kingdom - Canada

29/12/2014

The protocol amending the DTA between the United Kingdom and Canada entered into force on December 18, 2014.


Treaty Update: United Kingdom - Canada

16/12/2014

The United Kingdom ratified the protocol amending its DTA with Canada on December 10, 2014.


Treaty Update: Canada - Spain

20/11/2014

Canada signed a protocol to amend it's DTA with Spain on November 18, 2014.


Treaty Update: Canada - Uruguay

30/7/2014

The Canadian Government has recently confirmed that the tax information exchange agreement signed with Uruguay entered into force on June 27, 2014.


Treaty Update: Canada - United Kingdom

23/7/2014

Canada and the UK signed a DTA Protocol on July 21, 2014.


Treaty Update: Bahrain - Canada

15/4/2014

According to preliminary media reports, the TIEA between Bahrain and Canada became effective on April 13, 2014.


Treaty Update: Belgium - Canada

8/4/2014

Belgium and Canada signed a DTA Protocol on April 1, 2014, to amend their 2002 DTA.


Treaty Update: Canada - Bahrain

4/4/2014

The TIEA between Canada and Bahrain entered into force on April 3, 2014.


Treaty Update: Canada - British Virgin Islands

31/3/2014

The tax information exchange agreement signed between Canada and the British Virgin Islands entered into force on March 11, 2014.


Treaty Update: Bahrain - Canada

6/2/2014

Bahrain ratified its TIEA with Canada on February 4, 2014, the state news agency reported.


Treaty Update: Canada - Taiwan

21/1/2014

At a meeting between representatives from Canada and Taiwan, it was confirmed that the two countries are engaged in negotiations towards a DTA that is expected to be signed during 2014.


Treaty Update: Barbados - Canada

10/1/2014

The Barbados Government on January 7, 2014, confirmed that the DTA Protocol signed with Canada has become effective.


Treaty Update: Bahrain - Canada

8/1/2014

The TIEA between Canada and Bahrain was tabled before Bahrain's Cabinet for its approval on January 5, 2014.


Treaty Update: France - Canada

30/12/2013

According to preliminary media reports, France's lower house of parliament on December 23, 2013, approved the DTA Protocol signed with Canada.


Treaty Update: Canada - Hong Kong

31/10/2013

The DTA signed between Canada and Hong Kong entered into force on October 29, 2013.


Treaty Update: Canada - Various

16/10/2013

Canada's new DTAs with Namibia and Poland, which entered into force on June 19, 2013, will be effective from January 1, 2014, in Canada and Poland, and from March 1, 2014, in Namibia, information published by the Canadian Government shows.


Treaty Update: Canada - Namibia

27/9/2013

The DTA and an accompanying Protocol signed between Canada and Namibia will become effective in Canada from January 1, 2014, and in Namibia from March 1, 2014, the newly-released text of the ratified agreement confirms.


Treaty Update: Canada - Various

25/6/2013

Canada completed its domestic ratification procedures in respect of the DTAs and Protocols the nation signed with Namibia, Serbia, Poland, Hong Kong, Luxembourg and Switzerland.


Treaty Update: Canada - Various

12/6/2013

A bill to implement DTA and DTA Protocols signed between Canada and Namibia, Serbia, Poland, Hong Kong, Luxembourg and Switzerland was approved by Canada's parliament on June 10, 2013.


Treaty Update: Canada - Bahrain

7/6/2013

Canada and Bahrain signed a TIEA on June 4, 2013.


Treaty Update: Canada - Various

29/5/2013

A bill to implement DTA and DTA Protocols signed between Canada and Namibia, Serbia, Poland, Hong Kong, Luxembourg and Switzerland was tabled before Canada's parliament on May 23, 2013.


Treaty Update: Canada - Brunei

13/5/2013

Canada and Brunei signed a Tax Information Exchange Agreement on May 9, 2013.


Treaty Update: Canada - Various

2/5/2013

Canada's pending DTAs with Namibia, Serbia, Poland, Hong Kong, Luxembourg and Switzerland were forwarded to the Banking, Trade and Commerce parliamentary committee for its approval on May 2, 2013.


Treaty Update: Canada - France

23/4/2013

According to preliminary media reports, the French Government approved a law that would ratify a pending Protocol to revise the nation's 1975 DTA with Canada on April 17, 2013.


Treaty Update: France - Canada

19/4/2013

The French Senate on April 17, 2013, endorsed the Protocol amending the nation's 1975 DTA with Canada, signed on February 2, 2010.


Treaty Update: Panama - Canada

19/3/2013

Panama and Canada signed a TIEA on March 17, 2013.


Treaty Update: Canada - Various

12/3/2013

New legislation that would ratify Canada's pending double tax agreements with Namibia, Serbia, Poland and Hong Kong; and Protocols to the nation's existing DTAs with Luxembourg and Switzerland, was forwarded to Canada's Senate for its approval on March 6, 2013.


Treaty Update: Canada - Uruguay

7/2/2013

Canada and Uruguay signed a TIEA on February 5, 2013.


Treaty Update: Canada - Liechtenstein

4/2/2013

Canada's Department of Finance has confirmed that Canada and Liechtenstein signed a TIEA on January 31, 2013.


Treaty Update: Israel - Canada

18/1/2013

Israel and Canada have commenced negotiations towards a revised DTA to replace the existing DTA signed in 1976, Israel's Ministry of Finance confirmed on December 24, 2012.


Treaty Update: Canada - United States

14/11/2012

The Canadian government announced on November 8, 2012, that it had begun negotiations with the United States towards a Protocol to their DTA to enhance the countries' capacity to exchange tax information.


Treaty Update: Canada - Hong Kong

13/11/2012

According to the Hong Kong Inland Revenue Department, Hong Kong and Canada signed a comprehensive DTA on November 11, 2012.


Treaty Update: Poland - Canada

25/10/2012

According to preliminary media reports, Poland's lower house of parliament on October 10, 2012, approved a law that would ratify the pending DTA and an accompanying Protocol the nation signed with Canada.


Treaty Update: Canada - Costa Rica

23/8/2012

The TIEA signed between Costa Rica and Canada on August 11, 2011, entered into force on August 14, 2012, the Canadian Ministry of Finance confirmed on August 20, 2012.


Treaty Update: Singapore - Canada

15/8/2012

The Canadian Ministry of Finance has confirmed that the Protocol amending the DTA between Canada and Singapore, signed on November 29, 2011, will enter into force on August 31, 2012.


Treaty Update: Canada - Saint Lucia

15/8/2012

The TIEA between Canada and Saint Lucia entered into force on July 20, 2012, the Canadian Ministry of Finance confirmed on August 8, 2012.


Treaty Update: New Zealand - Canada

8/8/2012

The DTA and an accompanying Protocol signed between New Zealand and Canada was tabled before New Zealand's parliament on August 3, 2012.


Treaty Update: Canada - Australia

13/7/2012

Canada's Ministry of Finance on July 10, 2012, confirmed that it is engaged in negotiations with Australia to revise the DTA currently in force between the two countries.


Treaty Update: Canada - Colombia

12/7/2012

The Canadian Ministry of Finance has confirmed that the Canada-Colombia DTA entered into force on June 12, 2012. The agreement will be effective from January 1, 2013.


Treaty Update: Colombia - Canada

21/6/2012

According to preliminary media reports, Colombia's constitutional court has approved the DTA Protocol signed between Colombia and Canada in 2010, clearing the way for ratification of the agreement.


Treaty Update: New Zealand - Canada

21/6/2012

The DTA signed between New Zealand and Canada on March 3, 2012, which replaces the existing DTA signed between the two countries, was forwarded to New Zealand's parliament on June 18, 2012, as part of the nation's ratification procedures.


Treaty Update: Aruba - Canada

7/6/2012

The Canadian government has confirmed that the TIEA signed between Aruba and Canada entered into force on June 1, 2012.


Treaty Update: Serbia - Canada

29/5/2012

The government of Serbia on May 24, 2012, approved a law ratifying the pending DTA signed between Serbia and Canada.


Treaty Update: Canada - Poland

23/5/2012

Canada and Poland signed a Protocol to amend the existing 1987 DTA on May 14, 2012. The Protocol in particular lowers the rates of withholding tax applicable under the treaty.


Treaty Update: Canada - Luxembourg

10/5/2012

According to the Canadian government, Canada and Luxembourg signed a Protocol amending their 1999 DTA on May 8, 2012.


Treaty Update: Canada - New Zealand

4/5/2012

Canada and New Zealand signed a new DTA on March 3, 2012, replacing the previous agreement dating back to 1980.


Treaty Update: Canada - Serbia

2/5/2012

The Canadian Department of Finance has announced that Canada and Serbia signed a DTA on April 27, 2012.


Treaty Update: Canada - Panama

17/4/2012

According to the Canadian Department for Finance, Panama and Canada initiated negotiations towards a TIEA on March 27, 2012.


Treaty Update: Canada - Various

29/3/2012

The Canadian government announced on March 27 the Governor General David Johnstonís proclamation of the entry into force of updated tax treaties with Italy and Switzerland. The proclamation gives notice of the entry into force on November 25, 2011 of the Canada-Italy DTA and gives notice of the entry into force on December 16, 2011 of the protocol amending the 1997 tax convention between Canada and Switzerland.


Treaty Update: Canada - Austria

16/3/2012

The Second Protocol amending the DTA between Canada and Austria was signed on March 9, 2012.


Treaty Update: China - Canada

13/2/2012

The Canadian government has confirmed it has reached an agreement in principle with China towards a Protocol that would update their 1986 DTA, to add international standards on tax information exchange, and reduce withholding taxes on cross-border trade and investment.


Treaty Update: Canada - Dominica

16/1/2012

The Canadian Department of Finance has announced that the TIEA signed between Canada and Dominica on June 29, 2010, entered into force on January 12, 2012.


Treaty Update: Canada - Various

22/12/2011

Canada's Ministry of Finance has announced that TIEAs with the Isle of Man and Jersey entered into force on December 19, 2011.


Treaty Update: Switzerland - Canada

22/12/2011

The Protocol to the Swiss-Canada DTA, signed on October 22, 2010, entered into force on December 19, 2011. The agreement contains provisions on the exchange of information in accordance with the international standard.


Treaty Update: Canada - Israel

7/12/2011

The Canadian Ministry of Finance announced on December 2 that negotiations to update the existing DTA between Canada and Israel will commence on January 9, 2011.


Treaty Update: Canada - Turks and Caicos Islands

7/12/2011

The Canadian government on December 1, 2011, announced the entry into force on October 6, 2011, of the TIEA signed between Canada and the Turks and Caicos Islands.


Treaty Update: Canada - Singapore

30/11/2011

Canada and Singapore signed a protocol on November 29, 2011, to add provisions for tax information exchange to their existing DTA.


Treaty Update: Canada - Italy

29/11/2011

It has been announced that the revised DTA between Canada and Italy, originally signed on June 3, 2002, entered into force on November 25, 2011.


Treaty Update: Canada - Bahamas

23/11/2011

Canada's Department of Finance has announced that the TIEA signed between Canada and the Bahamas on June 17, 2010, entered into force on November 16, 2011.


Treaty Update: Canada - China

10/11/2011

Canada and China on November 8 signed an amending protocol to their January 1980 DTA to include OECD-model provisions for the exchange of information.


Treaty Update: San Marino - Canada

4/11/2011

According to preliminary media reports, the TIEA signed between San Marino and Canada on October 27, 2010 entered into force on October 20, 2011.


Treaty Update: San Marino - Canada

27/10/2011

The TIEA signed between Canada and San Marino on October 27, 2010, entered into force on October 20, 2011.


Treaty Update: Canada - Aruba

24/10/2011

According to Canada' Department of Finance, a TIEA was signed on October 20, 2011, between Canada and Aruba.


Treaty Update: Canada - Anguilla

21/10/2011

The Canadian Ministry of Finance has noted the entry into force on October 12, 2011, of the TIEA between Canada and Anguilla, signed on October 28, 2010.


Treaty Update: Canada - Saint Vincent and the Grenadines

10/10/2011

According to the Canadian Department of Finance, the TIEA signed between Canada and St Vincent and the Grenadines on June 22, 2010, became effective on October 4, 2011.


Treaty Update: Canada - United Kingdom

8/9/2011

According to the Canadian Department of Finance, negotiations to update the DTA between Canada and the United Kingdom will commence the week of October 3, 2011.


Treaty Update: Canada - Costa Rica

15/8/2011

Canada's Prime Minister announced the signature of a TIEA with Costa Rica on August 11, 2011.


Treaty Update: Colombia - Canada

8/7/2011

According to preliminary media reports, the Colombian Senate on June 29, 2011, passed legislation ratifying a DTA and DTA-protocol signed between Colombia and Canada.


Treaty Update: Bermuda - Canada

5/7/2011

According to the Canadian government, Canada's TIEA with Bermuda became effective on July 1, 2011. It was signed on June 14, 2010.


Treaty Update: Canada - Bermuda

3/6/2011

The TIEA covers taxes on income and capital imposed in Canada, and in Bermuda, income and capital taxes. The TIEA provides for the exchange of information relevant to the administration of domestic tax laws, and information relevant to the determination, assessment and collection of taxes, the recovery and enforcement of tax claims, or the investigation or prosecution of tax matters. The TIEA also provides for the exchange of information held by banks and financial institutions, and information on the ownership of companies, partnerships, and, in certain cases, trusts and foundations. The TIEA also provides a mutual agreement procedure to resolve interpretation or application difficulties.


Treaty Update: Canada - Cayman Islands

3/6/2011

The TIEA covers taxes on income and capital imposed in Canada, and in the Cayman Islands, income and capital taxes. The TIEA provides for the exchange of information relevant to the administration of domestic tax laws, and information relevant to the determination, assessment and collection of taxes, the recovery and enforcemeet of tax claims, or the investigation or prosecution of tax matters. The TIEA also provides for the exchange of information held by banks and financial institutions, and information on the ownership of companies, partnerships, and, in certain cases, trusts and foundations. The TIEA also provides a mutual agreement procedure to resolve interpretation or application difficulties.


Treaty Update: Canada - Hong Kong

27/5/2011

First negotiations to be held. No further information given in press release.


Treaty Update: Canada - Turkey

27/5/2011

The DTA been signed on July 14, 2009. In Canada, the DTA is, in respect to withholding taxes, to apply on amounts paid/credited to non-residents on or after January 1, 2012, and, in respect of other taxes, for tax years beginning on or after January 1, 2012. In Canada, the DTA covers all taxes imposed under the Income tax Act, and, in Turkey, it covers income tax, corporation tax, and the levy imposed on the income and corporate taxes. Dividend withholding tax to be imposed at 15% where the beneficial owner is a company directly holding shares representing at least 10% of the paying company's voting power. 20% is charged in al other cases. Interest is charged at 15%, except in the case of interest arising in Canada and paid to the Turkish government or Central Bank, and in Turkey and paid to the Canadian government, or Central Bank, which are then exempt. Royalty withholding tax limited to 10%.


Treaty Update: Canada - Jersey

25/5/2011

In Canada, the TIEA applies to all taxes on income and capital. In Jersey, the TIEA applies to income tax and goods and services tax. The TIEA provides for the exchange of information held by banks, and other financial institutions, and information regarding legal and beneficial ownership of companies, partnerships foundations, investment funds/schemes, and, in some cases, trusts.


Treaty Update: Canada - Isle of Man

25/5/2011

In Canada, the TIEA applies to all taxes on income and capital. In the IoM, the TIEA applies to taxes on income or profits. The TIEA provides for the exchange of information held by banks, and other financial institutions, and information regarding legal and beneficial ownership of companies, partnerships foundations, investment funds/schemes, and, in some cases, trusts.


Treaty Update: Canada - Guernsey

25/5/2011

In Canada, the TIEA applies to all taxes on income and capital. In Guernsey, the TIEA applies to income tax and dwellings profits tax. The TIEA provides for the exchange of information held by banks, and other financial institutions, and information regarding legal and beneficial ownership of companies, partnerships foundations, investment funds/schemes, and, in some cases, trusts.




Treaty Updates by Territory


Latest News


Canada, Madagascar Agree Lower Cross-Border WHT Rates 6/12/2016
Canada and Madagascar have signed a double taxation agreement that will limit the withholding tax rates for dividends, interest, and royalties.

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Canada, Israel Lower Tax On Cross-Border Income 27/9/2016
Canada and Israel have signed a new double tax agreement that lowers withholding tax rates for dividends, interest, and royalties.

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Two Major Int'l Tax Conferences To Be Held In Canada 26/7/2016
International tax experts are to convene in Canada on August 29-31, 2016, to discuss global transfer pricing developments and other issues affecting large corporations as a result of the OECD's base erosion and profit shifting project.

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Canada, Taiwan Sign Double Tax Treaty 19/1/2016
Canada and Taiwan have signed a double tax agreement that will limit the withholding tax rates on income from dividends, interest, and royalties, and provide for the exchange of tax information.

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Canada, UK Agree On Application Of DTA Arbitration Provisions 27/11/2015
Canada and the UK have reached a deal on the application of the arbitration provisions of their double tax agreement.

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IRS Updates Guidance On US-Canada DTA 14/10/2015
The Internal Revenue Service has released a revised October 2015 version of its Publication 597, which provides information on the United States-Canada double taxation agreement.

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Rates Cut In New Canada, Spain DTA Protocol 19/11/2014
Canada and Spain have signed a Protocol to their income tax convention which, when implemented, will reduce the withholding tax rates applicable on payments of dividends and interest.

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TEI Comments On Canada's Treaty Shopping Reforms 16/1/2014
A treaty-based approach to "tax treaty shopping" would be more effective and result in fewer disputes than domestic anti-abuse provisions, the Tax Executives Institute has said.

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Netherlands, Canada Tax Deal Benefits Funds And Investors 21/11/2013
Dutch Financial State Secretary Frans Weekers has concluded a new tax treaty with Canada, aimed at providing greater security for both funds and investors, via the revised tax treatment of so-called closed FGR funds, a Dutch investment vehicle.

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Canada, Malaysia To Update Tax Treaty 7/10/2013
Canada and Malaysia have signed a declaration of intent to conclude a new tax agreement that will reduce tax barriers and encourage increased trade and investment.

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G20 Forging Ahead With Anti-Avoidance Action 9/9/2013
The G20 group of nations has endorsed plans to make the automatic exchange of tax information the global standard, and agreed to steps for cracking down on base erosion and profit shifting.

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Canada Hopes To Prevent Treaty Shopping 15/8/2013
The Canadian Government is consulting on possible measures for the prevention of so-called "treaty shopping," as part of a broader initiative to enhance the integrity of the tax system.

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US Treasury Issues 2012 IRS APA Report 28/3/2013
As required by law, the United States Treasury Department has issued its annual report describing the experience, structure and activities of the Advance Pricing Agreement Program operated by the Internal Revenue Service during the 2012 calendar year.

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Canada Hails DTA Implementation As Tax Modernization 8/3/2013
Canadian Finance Minister Jim Flaherty has said that the introduction of legislation to implement a number of double tax agreements represents a significant step toward the "Government's goal of creating a fairer and more modern tax structure."

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Netherlands, Spain Unite On Closed FGR Fund Accord 12/2/2013
The Dutch Finance Ministry has recently announced that the Netherlands has concluded an agreement with Spain regarding the tax treatment of so-called closed FGR funds, a Dutch investment vehicle, highlighting the fact that the accord will serve to ensure fiscal security for both funds and investors.

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Canada, Liechtenstein Sign TIEA 1/2/2013
Canada and Liechtenstein have inked a tax information exchange agreement, designed to better administer and enforce taxation laws and prevent international fiscal evasion.

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Hong Kong, Canada Sign DTA 13/11/2012
In Hong Kong, on November 11, 2012, Secretary for Financial Services and the Treasury, Professor K C Chan, and the Canadian Minister of International Trade, Edward Fast, signed a double taxation agreement between Hong Kong and Canada.

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Singapore's Revised DTAs With Switzerland, Canada In Force 6/8/2012
The revised double tax agreement between Singapore and Switzerland entered into force on August 1, while the protocol to the existing agreement between Singapore and Canada will enter into force on August 31, 2012.

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Canada, Switzerland Agree On Information Exchange 2/8/2012
Canada and Switzerland have reached an agreement on the interpretation of the information exchange provisions of their double tax agreement.

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New Zealand, Canada Sign DTA 3/5/2012
On May 3, New Zealandís Revenue Minister, Peter Dunne, and the Canadian Minister of International Trade, Ed Fast, signed an updated double tax agreement to replace their countriesí 1980 bilateral treaty.

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Canada, Serbia Sign DTA 2/5/2012
Canada and Serbia have signed a convention for the avoidance of double taxation with respect to taxes on income and capital, which will restrict the rate at which withholding tax is applied on income between the two countries.

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Canada's Amended DTAs Enter Into Force 30/3/2012
Canada's updated tax treaties with Italy and Switzerland have entered into force, agreements the Finance Minister said will strengthen the country's tax system.

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Austria Inks DTAs With Canada, Czech Republic 13/3/2012
The Austrian finance ministry has announced the recent signing of revised bilateral double taxation agreements with Canada and the Czech Republic.

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Canada, China Agree To Update DTA 13/2/2012
Canada's Prime Minister has welcomed an agreement in principle negotiated with China that would update the two countries' existing Double Tax Agreement with the stated aim of reducing tax barriers and encouraging bilateral economic trade and investment.

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Manx Tax Agreements Enter Into Force 29/12/2011
The Isle of Man government has noted the entry into force of two bilateral tax agreements, signed with Canada and France.

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