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

Entry into force of the Tax Convention Between Canada and the Republic of Moldova

December 30, 2002

The Convention between Canada and Moldova for the avoidance of double taxation and the prevention of fiscal evasion entered into force on December 13, 2002. The Convention was signed on July 4, 2002. In accordance with Article 27 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 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
Phone: 613-369-4016