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

Entry Into Force of the Tax Convention Between Canada and Senegal

October 9, 2003

A Convention between Canada and Senegal for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income entered into force on October 7th, 2003. The Convention was signed on August 2, 2001. In accordance with Article 28 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, 2004; and in respect of other taxes, for taxation years beginning on or after January 1, 2004.

For further information contact:

Tax Legislation Division
Phone: 613-369-4016