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These documents are the final versions of Department of Finance publications. The Department assumes no responsibility for any discrepancies that may have been transmitted with the electronic version. The printed versions of the documents stand as the official record.
The Department of Finance Canada assumes no responsibility for the accuracy or reliability of any income tax treaty available on this site. The treaties on this site have been prepared for convenience of reference only and have no official sanction.
For all purposes of interpreting and applying the law, users should consult the acts implementing the treaties as passed by Parliament, which are published in the annual Statutes of Canada. The Canada Treaty Series, published by the Department of Foreign Affairs and International Trade, could also be consulted.
Consult the Where to Find Canada's Tax Treaties page for details on locating the official versions. These publications are available in most public libraries.
The Site Map is accessible from all core pages. It provides a listing of the site which can be used to link directly to any part.
Use Search, accessible on the top navigation bar of every page, to search the contents of all Finance Canada WWW site documents.
Using the Advanced Search, you can produce more useful targeted results by searching specific years and/or particular types of content, such as news releases, publications, etc.
For more information, consult the Search Help page.
The Vocabulary is used to catalogue web pages on the Finance Canada Website and is applied in an instance of the dc.subject Dublin Core metadata element.
The Department of Finance at times provides links to the Library and Archives Canada (LAC) Government of Canada Web Archive. These links are provided for historical purposes only and some of the content / functionality may not be compatible with today’s technologies.
The Web Archive is a fixed snapshot of our site in the past and cannot be updated. Further information about the Web Archive, such as its scope and limitations, can be accessed at their frequently asked questions page.
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