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

Tax Treaty Negotiations with Cuba and Costa Rica

March 31, 2003

Negotiations for an income tax treaty between Canada and the Republic of Cuba will commence May 26, 2003 in Havana, while similar negotiations with the Republic of Costa Rica are to begin June 2, 2003 in San José.

The purpose of this bulletin is to ensure that persons whose interests are affected have an opportunity to inform the government of any particular issues of double taxation that might be resolved in a tax treaty. The government is particularly interested in learning of any difficulties encountered by Canadians under the tax systems of these two countries so that these issues might be taken into account in negotiations.

Persons wishing to offer comments concerning the negotiations may send their views to:

Tax Legislation Division
Department of Finance
17th Floor, East Tower
140 O'Connor Street
Ottawa, Canada
K1A 0G5
Fax: 613-992-4450

For further information:

Tax Legislation Division
Phone: 613-369-4016