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

Entry into force of the Tax Agreement Between Canada and Kuwait

September 29, 2003

The Agreement between Canada and Kuwait for the avoidance of double taxation and the prevention of fiscal evasion entered into force on August 26, 2003. The Convention was signed on January 28, 2002. In accordance with Article 29 of the Agreement, its provisions will have effect, in respect of withholding taxes, for amounts paid or credited to non-residents on or after January 1, 2003; and in respect of other taxes, for taxable periods beginning on or after January 1, 2003.

For further information contact:

Tax Legislation Division
Phone: 613-369-4016