Canada: Entry into force of the 2014 Protocols to the 1978 Double Taxation Convention (as amended)
Updated 6 January 2015
© Crown copyright 2015
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This publication is available at https://www.gov.uk/government/publications/announcements-in-2014-of-changes-to-uk-double-taxatation-treaties/canada-entry-into-force-of-the-2014-protocols-to-the-1978-double-taxation-convention-as-amended
The Protocol and Interpretative Protocol between the UK and Canada which were signed in London on 21 July 2014 entered into force on 18 December 2014.
View the text of Convention on the legislation.gov website, or you can obtain a copy from The Stationery Office.
Details of the debate by the Fourth Delegated Legislation Committee of 19 November 2014 may be found in the House of Commons official report, following which the draft Order was approved by Parliament on 24 November 2014.
How the Convention will take effect
In the United Kingdom in respect of:
- withholding taxes, on amounts paid or credited on or after 1 January 2015
- income tax and capital gains tax, for any year of assessment beginning on or after 6 April 2015
- corporation tax, for any financial year beginning on or after 1 April 2015
In Canada in respect of:
- withholding taxes, on amounts credited or paid on or after 1 January 2015
- other Canadian taxes, for any tax year beginning on or after 1 January 2015
HM Revenue & Customs December 2014