Protocol Amending the Agreement Between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital, Done at Bridgetown on 22 January 1980

This electronic version of the Protocol Amending the Canada-Barbados Tax Agreement signed on November 8, 2011, is provided for convenience of reference only and has no official sanction.

THE GOVERNMENT OF CANADA AND THE GOVERNMENT OF BARBADOS,

DESIRING to conclude a Protocol amending the Agreement between Canada and Barbados for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital, done at Bridgetown on 22 January 1980 (hereinafter referred to as “the Agreement”),

HAVE AGREED as follows:

ARTICLE 1

1. Paragraph 1 of Article IV of the Agreement shall be deleted and replaced by the following:
2. Paragraph 3 of Article IV of the Agreement shall be deleted and replaced by the following:

ARTICLE 2

1. Paragraph 3 of Article XIV of the Agreement shall be deleted and replaced by the following:
2. Paragraph 5 of Article XIV of the Agreement shall be deleted and replaced by the following:

ARTICLE 3

1. Paragraph 1 of Article XXV of the Agreement shall be deleted and replaced by the following:

2. Paragraph 4 of Article XXV of the Agreement shall be deleted.

ARTICLE 4

ARTICLE 5

1. Paragraph 2 of Article XXX of the Agreement shall be deleted and replaced by the following:
2. Paragraph 3 of Article XXX of the Agreement shall be deleted and replaced by the following:
3. The following new paragraph 5 shall be added to Article XXX of the Agreement:

ARTICLE 6

1. Each of the Contracting States shall take all measures necessary to give this Protocol the force of law within its jurisdiction and each shall notify the other Contracting State once these measures are completed. This Protocol shall enter into force on the date of the later of these notifications and shall then have effect:
2. Notwithstanding the provisions of this Article, the provisions of paragraph 1 of Article 2 of this Protocol shall have effect for taxation years beginning on or after the later of:

3. Notwithstanding the provisions of this Article, the provisions of Article 4 of this Protocol (Exchange of Information) shall have effect from the date of entry into force of this Protocol, without regard to the taxation year to which a request for information relates.

IN WITNESS WHEREOF the undersigned, duly authorised thereto, have signed this Protocol.

DONE in duplicate at Bridgetown, this 8th day of November 2011, in the English and French languages, both texts being equally authentic.

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