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 Tax Treaties
- Notices of Tax Treaty Developments - Status of Tax Treaties -

Where To Find Canada's Tax Treaties

Citations to the Statutes of Canada and other official documents

Click on one of the following letters of the alphabet to locate a specific country.

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V-Z
Country Type of Document* Date Signed Citation** Entry Into Force***

A
Algeria Treaty 28-Feb-99 S.C. 2000, 
c.11, Part III		 26-Dec-00
Argentina Treaty 29-Apr-93 S.C. 1994, 
c.17, Part IV		 30-Dec-94
Armenia Treaty 29-Jun-04 S.C. 2005, 
c.8, Part 3		 29-Dec-05
Australia Treaty 21-May-80 S.C. 1980-81-82-83,
c.56, Part II		 29-Apr-81
Australia Protocol 23-Jan-02 - 18-Dec-02
Austria Treaty 09-Dec-76 S.C. 1980-81-82-83,
c.44. Part II		 17-Feb-81
Austria Protocol 15-Jun-99 Order in Council P.C. 1999-1778
(see: SI 2001-48 Canada Gazette Part II vol. 135, no. 9)		 29-Jan-01
Azerbaijan Treaty 07-Sep-04 S.C. 2005, 
c.8, Part 5		 Not in force

B
Bangladesh Treaty 15-Feb-82 S.C. 1984, 
c.35, Part II		 18-Jan-85
Barbados Treaty 22-Jan-80 S.C. 1980-81-82-83,
c.44, Part IX		 22-Dec-80
Belgium Treaty 29-May-75 S.C. 1974-75-76, c. 104, Part II 12-Aug-76
Belgium Treaty 23-May-02 S.C. 2002, c.24 06-Oct-04
Brazil Treaty 04-Jun-84 S.C. 1985, 
c.23, Part IV		 23-Dec-85
Bulgaria Treaty 03-Mar-99 S.C. 2000, 
c.11, Part 4		 25-Oct-01

C
Cameroon Treaty 26-May-82 S.C. 1984, 
c.35, Part III		 16-Jun-88
Chile Treaty 21-Jan-98 S.C. 1998, 
c.33, Part 3		 28-Oct-99
China Treaty 12-May-86 S.C. 1986, 
c.48, Part III		 29-Dec-86
Croatia Treaty 09-Dec-97 S.C. 1998, 
c.33, Part 2		 23-Nov-99
Cyprus Treaty 02-May-84 S.C. 1985, 
c.23, Part III		 03-Sep-85
Czech Republic Treaty 25-May-01 S.C. 2001, c.30 28-May-02
Czechoslovakia Treaty 30-Aug-90 S.C. 1992, 
c.3, Part II		 22-Jul-92
D
Denmark Treaty 17-Sep-97 S.C. 1997, 
c.38, Part V		 02-Mar-98
Dominican Rep Treaty 06-Aug-76 S.C. 1976-77, 
c.29, Part V		 23-Sep-77
E
Ecuador Treaty 28-Jun-01   S.C. 2001, c.30  20-Dec-01
Egypt Treaty 30-May-83 S.C. 1984, 
c.35, Part IV		 02-Oct-84
Estonia Treaty 02-Jun-95 S.C. 1995, 
c.37, Part II		 28-Dec-95
F
Finland Treaty 28-May-90 S.C. 1992, 
c.3, Part I		 20-Aug-92
France Treaty 02-May-75 S.C. 1974-75-76,
c.104, Part I		 29-Jul-76
France Protocol 16-Jan-87 Order in Council P.C. 1987-126
(see: SI 88-237 in Canada Gazette, Part II, vol. 122, no.25, p.4948)		 01-Oct-88
France Protocol 30-Nov-95 Order in Council P.C. 1996-139 01-Sep-98
G
Gabon Treaty 14-Nov-02 S.C. 2005, 
c.8, Part 1		 Not in force
Germany Treaty 17-Jul-81 S.C. 1980-81-82-83,
c.156		 23-Sep-83
Germany Treaty 19-Apr-01 S.C. 2001, c.30 28-Mar-02
Guyana Treaty 15-Oct-85 S.C. 1986, 
c.7, Part II		 04-May-87
H
Hungary Treaty 15-Apr-92 S.C. 1994, 
c.17, Part I		 01-Oct-94
Hungary Protocol 03-May-94 S.C. 1995, 
c.37, Part IV		 26-Apr-96
I
Iceland Treaty 19-Jun-97 S.C. 1997, 
c.38, Part 4		 30-Jan-98
India Treaty 11-Jan-96 S.C. 1996, 
c.27, Part IV		 06-May-97
Indonesia Treaty 16-Jan-79 S.C. 1980-81-82-83,
c.44, Part VI		 23-Dec-80
Indonesia Protocol 01-Apr-1998 Order in Council P.C. 1998-1597
(see: SI 99-77 in Canada Gazette, Part II, vol. 133, no 15, p.1975)		 31-Dec-1998
Ireland Treaty 23-Nov-1966 S.C. 1966-67, 
c.75, Part II		 06-Dec-1967
Ireland Treaty 8-Oct-03 S.C. 2005, 
c.8, Part 2		 12-Apr-05
Israel Treaty 21-Jul-75 S.C. 1974-75-76,
c.104, Part III		 27-Jul-76
Italy Treaty 17-Nov-77 S.C. 1980-81-82-83,
c.44, Part III		 24-Dec-80
Italy Protocol 20-Mar-89 Order in Council P.C. 1990-141
(see: SI 94-73 in Canada Gazette, vol.128, no.11, p. 2211)		 22-Feb-94
Italy Treaty 03-Jun-02 S.C. 2002, c. 24 Not in Force
Ivory Coast Treaty 16-Jun-83 S.C. 1984, 
c.35, Part VII		 19-Dec-85
J
Jamaica Treaty 30-Mar-78 S.C. 1980-81-82-83,
c.44, Part III		 02-Apr-81
Japan Treaty 07-May-86 S.C. 1986, 
c.48, Part II		 14-Nov-87
Japan Protocol 19-Feb-99 S.C. 2000, 
c. 11, Part 8		 14-Dec-00
Jordan Treaty 06-Sep-99 S.C. 2000, 
c. 11, Part 7		 24-Dec-00
K
Kazakhstan Treaty 25-Sep-96 S.C. 1997, 
c.38, Part 3		 30-Mar-98
Kenya Treaty 27-Apr-83 S.C. 1984, 
c.35, Part V		 08-Jan-87
Korea Treaty 10-Feb-78 S.C. 1980-81-82-83,
c.44, Part IV		 19-Dec-80
Kuwait Treaty 28-Jan-02 S.C. 2002, c. 24 26-Aug-03
Kyrgyzstan Treaty 04-Jun-98 S.C. 2000, 
c. 11, Part 1		 04-Dec-00
L
Latvia Treaty 26-Apr-95 S.C. 1995, 
c.37, Part I		 12-Dec-95
Lebanon Treaty 29-Dec-98 S.C. 2000, 
c. 11, Part 2		 Not in force
Lithuania Treaty 29-Aug-96 S.C. 1997, 
c.38. Part 2		 12-Dec-97
Luxembourg Treaty 10-Sep-99 S.C. 2000, 
c. 11, Part 9		 17-Oct-00
M
Malaysia Treaty 15-Oct-76 S.C. 1980-81-82-83,
c.44, Part VII		 18-Dec-80
Malta Treaty 25-Jul-86 S.C. 1986, 
c.48, Part IV		 20-May-87
Mexico Treaty 08-Apr-91 S.C. 1992, 
c.3. Part III		 11-May-92
Moldova Treaty 04-Jul-02 S.C. 2002, c. 24 13-Dec-02
Mongolia Treaty 27-May-02 S.C. 2002, c. 24 20-Dec-02
Morocco Treaty 22-Dec-75 S.C. 1976-77, 
c.29, Part I		 09-Nov-78
N
Netherlands Treaty 27-May-86 S.C. 1986, 
c.48, Part I		 21-Aug-87
Netherlands Protocol 04-Mar-93 S.C. 1994, 
c.17, Part V		 30-Jul-94
Netherlands Protocol 25-Aug-97 S.C. 1997, 
c.38, Part 6		 15-Jan-99
New Zealand Treaty 13-May-80 S.C. 1980-81-82-83,
c.56, Part I		 29-May-81
Nigeria Treaty 04-Aug-92 S.C. 1994, 
c.17, Part II		 16-Nov-99
Norway Treaty 23-Nov-66 S.C. 1966-67, 
c.75, Part III		 24-Aug-67
Norway Treaty 12-Jul-02 S.C. 2002, c. 24 19-Dec-02
O
Oman Treaty 30-Jun-04 S.C. 2005, 
c.8, Part 4		 27-Apr-05
P
Pakistan Treaty 24-Feb-76 S.C. 1976-77, 
c.29, Part II		 15-Dec-77
Papua New Guinea Treaty 16-Oct-1987 S.C. 1989, c.20, Part III 21-Dec-1989
Peru Treaty 20-Jul-01   S.C. 2001, c.30 17-Feb-03
Philippines Treaty 11-Mar-76 S.C. 1976-77, 
c.29, Part IV		 21-Dec-77
Poland Treaty 04-May-87 S.C. 1989, 
c.20, Part II		 30-Nov-89
Portugal Treaty 14-Jun-99 S.C. 2000, 
c. 11, Part 5		 24-Oct-01
R
Romania Treaty 20-Nov-78 S.C. 1980-81-82-83,
c.44, Part V		 29-Dec-80
Romania Treaty 08-Apr-04

---

 31-Dec-04
Russia Treaty 05-Oct-95 S.C. 1996, 
c.27, Part I		 05-May-97
S
Senegal Treaty 02-Aug-01 S.C. 2001, c.30 07-Oct-03
Singapore Treaty 06-Mar-76 S.C. 1976-77, 
c.29, Part II		 23-Sep-77
Slovak Republic Treaty 22-May-01 S.C. 2001, c.30 20-Dec-01
Slovenia Treaty 15-Sept-00 S.C. 2001, c.30 12-Aug-02
South Africa Treaty 27-Nov-95 S.C. 1996, 
c.27, Part II		 30-Apr-97
Spain Treaty 23-Nov-76 S.C. 1980-81-82-83,
c.44, Part I		 26-Dec-80
Sri Lanka Treaty 23-Jun-82 S.C. 1984, 
c.35, Part IV		 09-Jun-86
Sweden Treaty 27-Aug-96 S.C. 1997, 
c.38, Part 1		 23-Dec-97
Switzerland Treaty 05-May-97 Order in Council P.C. 1998-1459 (see: SI 98-94 in Canada Gazette Part II, vol. 132, no. 20, p.2761) 21-Apr-98
T
Tanzania Treaty 15-Dec-95 S.C. 1996, 
c.27, Part III		 30-Aug-97
Thailand Treaty 11-Apr-84 S.C. 1985, 
c.23, Part II		 16-Jul-85
Trinidad and Tobago Treaty 11-Sep-95 S.C. 1995, 
c.37, Part III		 08-Feb-96
Tunisia Treaty 10-Feb-82 S.C. 1984, 
c.35, Part I		 04-Dec-84
U
UAE Treaty 09-Jun-02 S.C. 2002, c. 24 25-May-04
UK Treaty 08-Sep-78 S.C. 1980-81-82-83,
c.44, Part X		 17-Dec-80
UK Protocol 15-Apr-80 S.C. 1980-81-82-83,
c.44, Part X		 18-Dec-80
UK Protocol 16-Oct-85 Order in Council P.C. 1985-3278
(see: SI 86-47 in Canada Gazette Part II, vol. 120, no. 8, p.1719)		 23-Dec-85
UK Protocol 07-May-03

--

 04-May-04
Ukraine Treaty 04-Mar-96 S.C. 1996, 
c.27, Part V		 29-Apr-97
USA Treaty 26-Sep-80 S.C. 1984, 
c.20, Part I		 16-Aug-84
USA Protocol 14-Jun-83 S.C. 1984, 
c.20, Part II		 16-Aug-84
USA Protocol 28-Mar-84 S.C. 1984, 
c.20, Part III		 16-Aug-84
USA Protocol 17-Mar-95 S.C. 1995, 
c.34		 09-Nov-95
USA Protocol 29-Jul-97 S.C. 1997, 
c.38, Part 7		 16-Dec-97
USSR Treaty 13-Jun-85 S.C. 1986, 
c.7, Part I		 02-Oct-86
Uzbekistan Treaty 17-Jun-99 S.C. 2000, 
c.11, Part 6		 14-Sept-00
V-Z
Venezuela Treaty 10-Jul-01 S.C. 2001, 
c.30		 05-May-04
Vietnam Treaty 14-Nov-97 S.C. 1998, 
c.33, Part 1		 16-Dec-98
Zambia Treaty 16-Feb-84 S.C. 1985, 
c.23		 28-Dec-89
Zimbabwe Treaty 16-Apr-92 S.C. 1994, 
c.17, Part III		 15-Dec-94
* Protocols are agreements between states that amend treaties previously entered into.
** S.C. is an abbreviation for Statutes of Canada and "c." denotes chapter.
*** Most agreements provide different effective dates for different provisions. The specific treaty or protocol should be examined carefully to determine the applicable effective date.
Last Updated: 2006-01-24

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