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Double Tax Agreements

The Role of Double Tax Agreements

Canada

1980 Agreement

Status: In force
Signed: 13 May 1980
In force: 29 May 1981
Effective: In New Zealand: Income subject to withholding tax, from 1 April 1976; other provisions, from income year beginning 1 April 1976.
In Canada: Income subject to withholding tax, from 1 January 1976; other provisions, from year of income beginning 1 January 1976. (refer Article 26)
Legislation: Double Taxation Relief (Canada) Order 1981

Protocol to the 1980 Agreement

Status: In force
Signed: 13 May 1980
In force: 29 May 1981
Effective: In New Zealand: Income subject to withholding tax, from 1 April 1976; other provisions, from income year beginning 1 April 1976.
In Canada: Income subject to withholding tax, from 1 January 1976; other provisions, from year of income beginning 1 January 1976. (refer Article 26)
Legislation: Double Taxation Relief (Canada) Order 1981

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