DT4600 - Canada: Agreements

The comprehensive agreement (SI 1980/709), as amended by a protocol (SI 1980/1528) entered into force on 18 December 1980. It has been amended by later protocols (SI 1985/1996 and SI 2003/2619), the latter of which is effective in the United Kingdom from 1 April 2005 for corporation tax and from 6 April 2005 for income tax and capital gains tax. In Canada, it is effective from 1 January 2005 for withholding tax on income derived by non- residents and other Canadian tax on income or gains.

The Protocol can be accessed via the page Tax Treaties – in force http://www.hmrc.gov.uk/international/in_force.htm. Any problems concerning the application of the Convention for periods before the most recent protocol took effect should be referred to Tax Treaty Team, 100 Parliament Street, London SW1A 2BQ