Entry into force of the Tax Agreement Between Canada and Turkey

May 6, 2011

• Full text of the Agreement

The Agreement between Canada and the Republic of Turkey for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital entered into force on May 4, 2011. The Agreement was signed on July 14, 2009. In accordance with Article 28 of the Agreement, its provisions have effect in Canada: in respect of withholding taxes, on amounts paid or credited to non-residents on or after January 1, 2012; and in respect of other taxes, for taxation years beginning on or after January 1, 2012.

For further information contact:

Tax Legislation Division
Phone: 613-369-4016