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Notices of Tax Treaty Developments - Status of Tax Treaties

Where To Find Canada's Tax Treaties

Citations to the Statutes of Canada and other official documents

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	--	Not in force
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	--	Not in force
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
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	--	Not in force
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
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
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	--	Not in force
M
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	03-May-12	-	Not in force
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	--	Not in force
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	--	Not in force
Singapore	Treaty	06-Mar-76	S.C. 1976-77, c.29, Part II	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
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	--	Not in force
T
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
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
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.