Inland Revenue - Tax policy Tax Policy

News and information about the Government's tax policy work programme, including:
- proposed changes to the laws that Inland Revenue is responsible for
- updates on the progress of bills through Parliament
- policy announcements

Canada

2012 agreement

Text: DOC (155KB)
PDF (330KB)
Mode of Application - Article 10, paragraph 3 (February 2016)[1]
- PDF (80 KB)
- DOC (32 KB)
Status: In force
Signed: 3 May 2012
In force: 26 June 2015
Effective:

In New Zealand: For withholding taxes from 1 August 2015. For other provisions, generally for income years beginning 1 April 2016.

In Canada: For withholding taxes from 1 August 2015. For other provisions, generally for taxation years beginning 1 January 2016.

Legislation: Double Tax Agreements (Canada) Order 2015 (New Zealand Legislation website)
National interest
analysis:
PDF (147 KB)
Additional information [1] The Mode of Application was signed on 16 February 2016 and is effective from 1 August 2015. It was added to this website on 11 March 2016.

Second protocol to the 2012 agreement

Text: DOC (34KB)
PDF (259KB)
Status: In force
Signed: 12 September 2014
In force: 26 June 2015
Effective:

Same dates as the 2012 agreement.

Legislation: Double Tax Agreements (Canada) Order 2015 (New Zealand Legislation website)
National interest
analysis:
Finance and Expenditure Committee report (PDF 95 KB) (New Zealand Parliament website)

1980 agreement

Status: Terminated
Signed: 13 May 1980
Legislation: Double Taxation Relief (Canada) Order 1981 (New Zealand Legislation website)

Protocol to the 1980 agreement

Status: Terminated
Signed: 13 May 1980
Legislation: Double Taxation Relief (Canada) Order 1981 (New Zealand Legislation website)

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