December 30, 2002
The Convention between Canada and Norway for the avoidance of double taxation and the prevention of fiscal evasion entered into force on December 19, 2002. The Convention was signed on July 12, 2002. In accordance with Article 31 of the Convention, its provisions will have effect, in respect of withholding taxes, on amounts paid or credited to non-residents on or after January 1, 2003; and in respect of other taxes, for taxation years beginning on or after January 1, 2003.
The Convention replaces the tax treaty signed in 1966 between Canada and Norway.
For further information contact
Tax Legislation Division,