Entry into Force of the Tax Convention between Canada and Madagascar
June 3, 2020
The Convention between Canada and the Republic of Madagascar for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income entered into force on June 3, 2020. The Convention was signed on November 24, 2016.
In accordance with Article 28 of the Convention, 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 2021; and in respect of other Canadian taxes, for taxation years beginning on or after the first day of January 2021.
For further information contact:
Tax Legislation Division
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