Entry Into Force of the Tax Convention Between Canada and the United Arab Emirates
June 4, 2004
A Convention between Canada and the United Arab Emirates 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 May 25, 2004. The Convention was signed on June 9, 2002. In accordance with Article 30 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