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Where to find Canada's tax treaties

Click on one of the following letters of the alphabet to locate a specific country.

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V-Z

Citations to the Statutes of Canada and other official documents
Country Type of Document* Date Signed Citation** Entry Into Force***
A        
Algeria Treaty 28-Feb-99 S.C. 2000,
c.11, Part III		 26-Dec-00
Argentina Treaty 29-Apr-93 S.C. 1994,
c.17, Part IV		 30-Dec-94
Armenia Treaty 29-Jun-04 S.C. 2005,
c.8, Part 3		 29-Dec-05
Australia Treaty 21-May-80 S.C. 1980-81-82-83,
c.56, Part II		 29-Apr-81
Australia Protocol 23-Jan-02 Order in Council P.C. 2002-0677 (see: SI 2003-119 Canada Gazette Part II vol. 137, no. 13) 18-Dec-02
Austria Treaty 09-Dec-76 S.C. 1980-81-82-83,
c.44. Part II		 17-Feb-81
Austria Protocol 15-Jun-99 Order in Council P.C. 1999-1778
(see: SI 2001-48 Canada Gazette Part II vol. 135, no. 9)		 29-Jan-01
Austria Protocol 9-Mar-12 Order in Council P.C. 2012-1373 01-Oct-13
Azerbaijan Treaty 07-Sep-04 S.C. 2005,
c.8, Part 5		 23-Jan-06
B        
Bangladesh Treaty 15-Feb-82 S.C. 1984,
c.35, Part II		 18-Jan-85
Barbados Treaty 22-Jan-80 S.C. 1980-81-82-83,
c.44, Part IX		 22-Dec-80
Barbados Protocol 8-Nov-11 Order in Council P.C. 2012-406 17-Dec-13
Belgium Treaty 29-May-75 S.C. 1974-75-76, c. 104, Part II 12-Aug-76
Belgium Treaty 23-May-02 S.C. 2002, c.24 06-Oct-04
Belgium Protocol 1-Apr-14 - Not in force
Brazil Treaty 04-Jun-84 S.C. 1985,
c.23, Part IV		 23-Dec-85
Bulgaria Treaty 03-Mar-99 S.C. 2000,
c.11, Part 4		 25-Oct-01
C        
Cameroon Treaty 26-May-82 S.C. 1984,
c.35, Part III		 16-Jun-88
Chile Treaty 21-Jan-98 S.C. 1998,
c.33, Part 3		 28-Oct-99
China Treaty 12-May-86 S.C. 1986,
c.48, Part III		 29-Dec-86
Colombia Treaty 21-Nov-08 S.C. 2010, c.15, Part 1 12-Jun-12
Croatia Treaty 09-Dec-97 S.C. 1998,
c.33, Part 2		 23-Nov-99
Cyprus Treaty 02-May-84 S.C. 1985,
c.23, Part III		 03-Sep-85
Czech Republic Treaty 25-May-01 S.C. 2001, c.30 28-May-02
Czechoslovakia Treaty 30-Aug-90 S.C. 1992,
c.3, Part II		 22-Jul-92
D        
Denmark Treaty 17-Sep-97 S.C. 1997,
c.38, Part V		 02-Mar-98
Dominican Rep Treaty 06-Aug-76 S.C. 1976-77,
c.29, Part V		 23-Sep-77
E        
Ecuador Treaty 28-Jun-01 S.C. 2001, c.30 20-Dec-01
Egypt Treaty 30-May-83 S.C. 1984,
c.35, Part IV		 02-Oct-84
Estonia Treaty 02-Jun-95 S.C. 1995,
c.37, Part II		 28-Dec-95
F        
Finland Treaty 28-May-90 S.C. 1992,
c.3, Part 1		 20-Aug-92
Finland Treaty 20-Jul-06 S.C. 2006, c.8, Part 1 17-Jan-07
France Treaty 02-May-75 S.C. 1974-75-76,
c.104, Part I		 29-Jul-76
France Protocol 16-Jan-87 Order in Council P.C. 1987-126
(see: SI 88-237 in Canada Gazette, Part II, vol. 122, no.25, p.4948)		 01-Oct-88
France Protocol 30-Nov-95 Order in Council P.C. 1996-139 01-Sep-98
France Protocol 02-Feb-10 Order in Council P.C. 2010-0970 27-Dec-13
G        
Gabon Treaty 14-Nov-02 S.C. 2005,
c.8, Part 1		 22-Dec-08
Germany Treaty 17-Jul-81 S.C. 1980-81-82-83,
c.156		 23-Sep-83
Germany Treaty 19-Apr-01 S.C. 2001, c.30 28-Mar-02
Greece Treaty 29-Jun-09 S.C. 2010, c.15, Part 2 16-Dec-10
Guyana Treaty 15-Oct-85 S.C. 1986,
c.7, Part II		 04-May-87
H        
Hong Kong Treaty   S.C. 2013,
c. 27, Part 4		 29-Oct-13
Hungary Treaty 15-Apr-92 S.C. 1994,
c.17, Part I		 01-Oct-94
Hungary Protocol 03-May-94 S.C. 1995,
c.37, Part IV		 26-Apr-96
I        
Iceland Treaty 19-Jun-97 S.C. 1997,
c.38, Part 4		 30-Jan-98
India Treaty 11-Jan-96 S.C. 1997,
c.27, Part IV		 06-May-97
Indonesia Treaty 16-Jan-79 S.C. 1980-81-82-83,
c.44, Part VI		 23-Dec-80
Indonesia Protocol 01-Apr-1998 Order in Council P.C. 1998-1597
(see: SI 99-77 in Canada Gazette, Part II, vol. 133, no 15, p.1975)		 31-Dec-1998
Ireland Treaty 23-Nov-1966 S.C. 1966-67,
c.75, Part II		 06-Dec-1967
Ireland Treaty 8-Oct-03 S.C. 2005,
c.8, Part 2		 12-Apr-05
Israel Treaty 21-Jul-75 S.C. 1974-75-76,
c.104, Part III		 27-Jul-76
Israel Treaty 21-Sep-2016 S.C. 2016, c. 13, Part 1 21-Dec-2016
Italy Treaty 17-Nov-77 S.C. 1980-81-82-83,
c.44, Part III		 24-Dec-80
Italy Protocol 20-Mar-89 Order in Council P.C. 1990-141
(see: SI 94-73 in Canada Gazette, vol.128, no.11, p. 2211)		 22-Feb-94
Italy Treaty 03-Jun-02 S.C. 2002, c. 24 25-Nov-11
Ivory Coast Treaty 16-Jun-83 S.C. 1984,
c.35, Part VII		 19-Dec-85
J        
Jamaica Treaty 30-Mar-78 S.C. 1980-81-82-83,
c.44, Part III		 02-Apr-81
Japan Treaty 07-May-86 S.C. 1986,
c.48, Part II		 14-Nov-87
Japan Protocol 19-Feb-99 S.C. 2000,
c. 11, Part 8		 14-Dec-00
Jordan Treaty 06-Sep-99 S.C. 2000,
c. 11, Part 7		 24-Dec-00
K        
Kazakhstan Treaty 25-Sep-96 S.C. 1997,
c.38, Part 3		 30-Mar-98
Kenya Treaty 27-Apr-83 S.C. 1984,
c.35, Part V		 08-Jan-87
Korea, Rep. of Treaty 10-Feb-78 S.C. 1980-81-82-83,
c.44, Part IV		 19-Dec-80
Korea, Rep. of Treaty 05-Sept-06 S.C. 2006,
c.8, Part 3		 18-Dec-06
Kuwait Treaty 28-Jan-02 S.C. 2002, c. 24 26-Aug-03
Kyrgyzstan Treaty 04-Jun-98 S.C. 2000,
c. 11, Part 1		 04-Dec-00
L        
Latvia Treaty 26-Apr-95 S.C. 1995,
c.37, Part I		 12-Dec-95
Lebanon Treaty 29-Dec-98 S.C. 2000,
c. 11, Part 2		 Not in force
Lithuania Treaty 29-Aug-96 S.C. 1997,
c.38. Part 2		 12-Dec-97
Luxembourg Treaty 10-Sep-99 S.C. 2000,
c. 11, Part 9		 17-Oct-00
Luxembourg Protocol 8-May-12 S.C. 2013,
c. 27, Part 5		 10-Dec-13
M        
Madagascar Treaty 24-Nov-16 S.C. 2019, c. 7 3-June-20
Malaysia Treaty 15-Oct-76 S.C. 1980-81-82-83,
c.44, Part VII		 18-Dec-80
Malta Treaty 25-Jul-86 S.C. 1986,
c.48, Part IV		 20-May-87
Mexico Treaty 08-Apr-91 S.C. 1992,
c.3. Part III		 11-May-92
Mexico Treaty 12-Sep-06 S.C. 2006,
c.8, Part 2		 12-Apr-07
Moldova Treaty 04-Jul-02 S.C. 2002, c. 24 13-Dec-02
Mongolia Treaty 27-May-02 S.C. 2002, c. 24 20-Dec-02
Morocco Treaty 22-Dec-75 S.C. 1976-77,
c.29, Part I		 09-Nov-78
N        
Namibia Treaty 25-Mar-10 - Not in force
Netherlands Treaty 27-May-86 S.C. 1986,
c.48, Part I		 21-Aug-87
Netherlands Protocol 04-Mar-93 S.C. 1994,
c.17, Part V		 30-Jul-94
Netherlands Protocol 25-Aug-97 S.C. 1997,
c.38, Part 6		 15-Jan-99
New Zealand Treaty 13-May-80 S.C. 1980-81-82-83,
c.56, Part I		 29-May-81
New Zealand Treaty
Protocol		 03-May-12
12-Sep-14		 Order in Council P.C. 2015-0415 26-Jun-15
Nigeria Treaty 04-Aug-92 S.C. 1994,
c.17, Part II		 16-Nov-99
Norway Treaty 23-Nov-66 S.C. 1966-67,
c.75, Part III		 24-Aug-67
Norway Treaty 12-Jul-02 S.C. 2002, c. 24 19-Dec-02
O        
Oman Treaty 30-Jun-04 S.C. 2005,
c.8, Part 4		 27-Apr-05
P        
Pakistan Treaty 24-Feb-76 S.C. 1976-77,
c.29, Part II		 15-Dec-77
Papua New Guinea Treaty 16-Oct-1987 S.C. 1989, c.20, Part III 21-Dec-1989
Peru Treaty 20-Jul-01 S.C. 2001, c.30 17-Feb-03
Philippines Treaty 11-Mar-76 S.C. 1976-77,
c.29, Part IV		 21-Dec-77
Poland Treaty 04-May-87 S.C. 1989,
c.20, Part II
 30-Nov-89
Poland Treaty 14-May-12 S.C. 2013,
c. 27, Part 3		 30-Oct-13
Portugal Treaty 14-Jun-99 S.C. 2000,
c. 11, Part 5		 24-Oct-01
R        
Romania Treaty 20-Nov-78 S.C. 1980-81-82-83,
c.44, Part V		 29-Dec-80
Romania Treaty 08-Apr-04 Order in Council P.C. 2004-0956 (see: SI 2005-87 Canada Gazette Part II vol. 139, no. 20) 31-Dec-04
Russia Treaty 05-Oct-95 S.C. 1996,
c.27, Part I		 05-May-97
S        
Senegal Treaty 02-Aug-01 S.C. 2001, c.30 07-Oct-03
Serbia Treaty 27-April-12 S.C. 2013, c. 27, Part 2 31-Oct-13
Singapore Treaty 06-Mar-76 S.C. 1976-77,
c.29, Part III		 23-Sep-77
Singapore Protocol 29-Nov-11 Order in Council P.C. 2012-405 31-Aug-12
Slovak Republic Treaty 22-May-01 S.C. 2001, c.30 18-Dec-01
Slovenia Treaty 15-Sept-00 S.C. 2001, c.30 12-Aug-02
South Africa Treaty 27-Nov-95 S.C. 1996,
c.27, Part II		 30-Apr-97
Spain Treaty 23-Nov-76 S.C. 1980-81-82-83,
c.44, Part I		 26-Dec-80
Spain Protocol 18-Nov-14 Order in Council P.C. 2015-0324 12-Dec-15
Sri Lanka Treaty 23-Jun-82 S.C. 1984,
c.35, Part IV		 09-Jun-86
Sweden Treaty 27-Aug-96 S.C. 1997,
c.38, Part 1		 23-Dec-97
Switzerland Treaty 05-May-97 Order in Council P.C. 1998-1459 (see: SI 98-94 in Canada Gazette Part II, vol. 132, no. 20, p.2761) 21-Apr-98
Switzerland Protocol 22-Oct-10 Order in Council P.C. 2011-515 16-Dec-11
Switzerland Agreement 23-July-12 S.C. 2013, c. 27, Part 6

31-Oct-13
T        
Taiwan**** Arrangement 15-Jan-16 S.C. 2016, c. 13, Part 2 19-Dec-2016*****
Tanzania Treaty 15-Dec-95 S.C. 1996,
c.27, Part III		 30-Aug-97
Thailand Treaty 11-Apr-84 S.C. 1985,
c.23, Part II		 16-Jul-85
Trinidad and Tobago Treaty 11-Sep-95 S.C. 1995,
c.37, Part III		 08-Feb-96
Tunisia Treaty 10-Feb-82 S.C. 1984,
c.35, Part I		 04-Dec-84
Turkey Treaty 14-July-09 S.C. 2010,
c.15, Part 3		 04-May-11
U        
UAE Treaty 09-Jun-02 S.C. 2002, c. 24 25-May-04
UK Treaty 08-Sep-78 S.C. 1980-81-82-83,
c.44, Part X		 17-Dec-80
UK Protocol 15-Apr-80 S.C. 1980-81-82-83,
c.44, Part X		 18-Dec-80
UK Protocol 16-Oct-85 Order in Council P.C. 1985-3278
(see: SI 86-47 in Canada Gazette Part II, vol. 120, no. 8, p.1719)		 23-Dec-85
UK Protocol 07-May-03 Order in Council P.C. 2003-1374 04-May-04
UK Protocol 21-Jul-14 Order in Council P.C. 2014-1146 18-Dec-14
UK Agreement 11-Aug-15 - 21-Dec-16
Ukraine Treaty 04-Mar-96 S.C. 1996,
c.27, Part V		 29-Apr-97
USA Treaty 26-Sep-80 S.C. 1984,
c.20, Part I		 16-Aug-84
USA Protocol 14-Jun-83 S.C. 1984,
c.20, Part II		 16-Aug-84
USA Protocol 28-Mar-84 S.C. 1984,
c.20, Part III		 16-Aug-84
USA Protocol 17-Mar-95 S.C. 1995,
c.34		 09-Nov-95
USA Protocol 29-Jul-97 S.C. 1997,
c.38, Part 7		 16-Dec-97
USA Protocol 21-Sep-07 S.C. 2007,
c.32		 15-Dec-08
USA Agreement 5-Feb-14 S.C. 2014,
c.20, Part 5		 27-Jun-14
USSR Treaty 13-Jun-85 S.C. 1986,
c.7, Part I		 02-Oct-86
Uzbekistan Treaty 17-Jun-99 S.C. 2000,
c.11, Part 6		 14-Sept-00
V-Z        
Venezuela Treaty 10-Jul-01 S.C. 2001,
c.30		 05-May-04
Vietnam Treaty 14-Nov-97 S.C. 1998,
c.33, Part 1		 16-Dec-98
Zambia Treaty 16-Feb-84 S.C. 1985,
c.23		 28-Dec-89
Zimbabwe Treaty 16-Apr-92 S.C. 1994,
c.17, Part III		 15-Dec-94

* Protocols are agreements between states that amend treaties previously entered into.
** S.C. is an abbreviation for Statutes of Canada and "c." denotes chapter.
*** Most agreements provide different effective dates for different provisions. The specific treaty or protocol should be examined carefully to determine the applicable effective date.
**** This is an Arrangement for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income between the Canadian Trade Office in Taipei and the Taipei Economic and Cultural Office in Canada.
***** This is the date of the later notification of the completion of procedures required for the coming into effect of the Arrangement.

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