Tax Information Exchange Agreement Signed Between Canada and Antigua and Barbuda

November 14, 2017

Full text of the Agreement

An Agreement between Canada and Antigua and Barbuda for the exchange of information on tax matters was signed on October 31, 2017 in St. John’s, Antigua and Barbuda. The Agreement shall enter into force on the date of the later notice by which each Contracting Party has notified the other of the completion of its necessary internal procedures for entry into force of the Agreement.

Negotiations for a tax information exchange agreement with Antigua and Barbuda commenced on November 26, 2010.

Consistent with Canada’s international efforts to promote transparency and effective exchange of tax information, the Agreement provides for the mutual exchange of tax information that is possessed by, or accessible to, the taxation authorities of either jurisdiction (in the case of Canada, the Canada Revenue Agency), in order to better administer and enforce taxation laws and to prevent international fiscal evasion. The Agreement is based on the Organisation for Economic Cooperation and Development’s internationally agreed standard on exchange of tax information upon request.

For further information contact:

Tax Legislation Division
Phone: (613) 369-3678

For information concerning the interpretation and application of Canada’s tax treaties, please contact the Canada Revenue Agency (CRA). Contact information is available on the CRA website. The CRA website has information concerning tax treaties and other information concerning international tax issues.