Canada-China Income Tax Agreement - Agreement between Competent Authorities regarding paragraphs 3(a)(iv) and 3(b)(iv) of Article 11

As provided for under Article 11, paragraphs 3(a)(iv) and 3(b)(iv) of the Canada-China Income Tax Agreement, 1986, the Competent Authorities for Canada and China have agreed, effective March 1, 2008, to add the following institutions for the purposes of exemption from withholding tax on interest under paragraph 3 of Article 11:

In the case of Canada:

  • the Canada Pension Plan Investment Board

In the case of China:

  • the National Council for Social Security Fund
  • the Export Import Bank of China
  • the China Export & Credit Insurance Corporation
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