Entry Into Force of the Tax Convention Between Canada and Italy

November 25, 2011

• Full text of the Convention

The Convention between the Government of Canada and the Government of the Italian Republic for the Avoidance of Double Taxation with respect to Taxes on Income and the Prevention of Fiscal Evasion entered into force on November 25, 2011. The Convention was signed on June 3, 2002. In accordance with Article 28 of the Convention, its provisions generally have effect in Canada: in respect of withholding taxes, for amounts paid or credited to non-residents on or after January 1, 2011; and in respect of other taxes, for taxation years beginning on or after January 1, 2011.

The Convention replaces the tax convention signed on November 17, 1977, as modified by a Protocol signed on March 20, 1989.

For further information contact:

Tax Legislation Division
Phone: 613-369-4016