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Ottawa, January 3, 1995
1995-001
Entry into Force of the Tax Convention between Canada and the Argentine Republic
Finance Minister Paul Martin announced today that the Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital between Canada and the Argentine Republic, signed at Buenos Aires on April 29, 1993, came into force on December 30, 1994, the date on which instruments of ratification were exchanged at Ottawa.
In accordance with the provisions of Article 29 of the Convention, its provisions will have effect:
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(a) in respect of tax withheld at the source on amounts
paid or credited to non-residents on or after the first
day of January 1995; and
(b) in respect of other tax for taxation years beginning on or after the first day of January 1995.
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For further information:
Jean-Marc Déry
Tax Legislation Division
(613) 992-1862
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| Last Updated: 2002-11-26 |
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