Entry into force of the Protocol Amending the Tax Convention Between Canada and Australia
December 30, 2002
A Protocol between Canada and Australia amending the 1980 Convention between Canada and Australia for the avoidance of double taxation and the prevention of fiscal evasion entered into force on December 18, 2002. The Protocol was signed in Canberra on January 23, 2002. In accordance with Article 17 of the Protocol, its provisions will have effect in Canada, 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.
For further information contact:
Tax Legislation Division