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

Entry Into Force of the Tax Agreement Between Canada and Oman

The Agreement between Canada and Oman for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital entered into force on April 27, 2005. The Convention was signed on June 30, 2004. In accordance with Article 30 of the Convention, its provisions have effect, in respect of withholding taxes, on amounts paid or credited to non-residents on or after January 1st, 2006; and in respect of other taxes, for taxation years beginning on or after January 1st, 2006.

For further information contact:

Tax Legislation Division
Phone: 613-369-4016