Entry into Force of the Tax Convention between Canada and Poland

October 30, 2013

• Full text of the Convention

The Convention between Canada and the Republic of Poland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income entered into force on October 30, 2013. The Convention was signed on May 14, 2012. In accordance with Article 27 of the Convention, its provisions generally have effect in Canada: in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January 2014; and in respect of other Canadian tax, for taxation years beginning on or after the first day of January 2014.

The Convention replaces the tax convention signed on May 4, 1987.

For further information contact:

Tax Legislation Division
Phone: 613-369-4016

For information concerning the interpretation and application of Canada’s tax treaties, please contact the Canada Revenue Agency (CRA). Contact information is available on the CRA website. The CRA website has information concerning tax treaties and other information concerning international tax issues.