- Notices of Tax Treaty Developments - Status of Tax Treaties -

Entry Into Force of the Tax Convention Between Canada and Armenia

January 24, 2006

The Convention between Canada and Armenia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital entered into force on December 29, 2005. The Convention was signed on June 29, 2004. In accordance with Article 29 of the Convention, its provisions have effect, in respect of withholding taxes, on amounts paid or credited to non-residents on or after January 1, 2006; and in respect of other taxes, for taxation years beginning on or after January 1, 2006.

For further information contact:

Tax Legislation Division
Phone: 613-369-4016