Protocol Signed Between Canada and Belgium

April 1^st, 2014

• Full text of the Protocol

A Protocol amending the Convention between the Government of Canada and the Government of the Kingdom of Belgium for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital was signed on April 1^st, 2014, in Brussels.

The Protocol includes provisions reflecting the standard developed by the Organisation for Economic Cooperation and Development for the exchange of tax information.

Canada and Belgium will notify each other of the completion of their respective procedures which are necessary for the entry into force of the Protocol. The Protocol will enter into force on the date of the later of these notifications and its provisions will have effect in accordance with Article II of the Protocol.

A further notice advising of the entry into force of the Protocol will be communicated at that time.

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.