Second Protocol Signed Between Canada and New Zealand

September 23, 2014

A Second Protocol to the Convention between New Zealand and Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income (the "Convention") was signed in Wellington on 12 September 2014.

The Second Protocol provides an exclusive right to tax to New Zealand in respect of pensions paid by, or out of funds created by, the Government of New Zealand or a political subdivision thereof to any individual in respect of services rendered to the Government of New Zealand or subdivision thereof. This exclusive right to tax applies only to pensions paid under a Government Superannuation Fund scheme or a National Provident Fund scheme to individuals who became members of one of these schemes prior to 1996.

Canada and New Zealand will notify each other of the completion of their respective domestic procedures which are necessary to give force of law to the Second Protocol. The Second Protocol will enter into force on the date of the later of these notifications and its provisions will have effect from the date the Convention and the First Protocol enter into force.

The Convention and the First Protocol can be found on the department’s website.

A further notice advising of the entry into force of the Second 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.

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