Entry into Effect of the Tax Arrangement between the Trade and Economic Offices of Canada and Taiwan
December 23, 2016
The Arrangement between the Canadian Trade Office in Taipei and the Taipei Economic and Cultural Office in Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income was signed on January 15, 2016.
In accordance with Section 27 of the Arrangement, its provisions generally have effect in Canada: in respect of tax withheld at source, on amounts paid or credited to non-residents on or after the first day of January 2017; and in respect of other tax, for taxation years beginning on or after the first day of January 2017.
For further information contact:
Tax Legislation Division
613 369 4081
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