Entry into Force of the Protocol between Canada and Spain

September 29, 2015

The Protocol amending the Convention between Spain and Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income and on Capital (the "Protocol") will enter into force on December 12, 2015. The Protocol was signed on November 18, 2014. The Protocol will have effect in accordance with the provisions of Article 16 of the Protocol.

For further information contact:

Tax Legislation Division
Phone: 613-369-4016

For information concerning the interpretation and application of Canada's tax treaties, please contact the Canada Revenue Agency (CRA). Contact information is available on the CRA website. The CRA website has information concerning tax treaties and other information concerning international tax issues.