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- News Release 2009-080 -

Archived - Tax Information Exchange Agreements

Archived information

Archived information is provided for reference, research or recordkeeping purposes. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. Please contact us to request a format other than those available.

Background Information on Canada's Policy

A tax information exchange agreement (TIEA) is a bilateral agreement pursuant to which two countries undertake to exchange tax information that is relevant to the administration and enforcement of the domestic tax laws of each country.

In 2007, the Government of Canada announced a policy in support of its negotiation of TIEAs with jurisdictions with which it does not have or is not considering the negotiation of a comprehensive tax treaty.  The Government regards the ability to exchange tax information between countries as an important condition to allow tax administrators to enforce the law.  Canada, as a member of the Organisation for Economic Co-operation and Development (OECD), supports the OECD project that encourages member countries to enter into TIEAs with non-treaty jurisdictions.

Canada's policy toward the negotiation of TIEAs is two-fold:

For relevant excerpts of the 2007 budget proposals, see the subsection entitled "Improving Tax Information Exchange," which is found in Annex 5 under "International Taxation" in the Business Income Tax Measures section at www.budget.gc.ca/2007/plan/bpa5a-eng.html#business.

- News Release 2009-080 -