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

Entry Into Force of the Tax Convention Between Canada and Ireland

April 20, 2005

The Convention between Canada and Ireland for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and capital gains entered into force on April 12, 2005. The Convention was signed on October 8, 2003. In accordance with Article 29 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 1st, 2006; and in respect of other Canadian tax, for taxation years beginning on or after January 1st, 2006.

The Convention replaces the tax treaty signed in 1966 between Canada and Ireland.

For further information contact:

Tax Legislation Division
Phone: 613-369-4016