Entry into Force of the Tax Convention between Canada and Serbia

November 1^st, 2013

• Full text of the Convention

The Convention between Canada and the Republic of Serbia for the avoidance of double taxation with respect to taxes on income and on capital entered into force on October 31, 2013. The Convention was signed on April 27, 2012. In accordance with Article 29 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.

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.