- Notices of Tax Treaty Developments - Status of Tax Treaties

Entry Into Force of the Tax Convention Between Canada and the Czech Republic

September 6, 2002


A Convention between Canada and the Czech Republic for the avoidance of double taxation and the prevention of fiscal evasion entered into force on May 28, 2002.

The Convention was signed in Prague on May 25, 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, 2003; and in respect of other taxes, for taxation years beginning on or after January 1, 2003.

The Convention replaces, as far as relations between Canada and the Czech Republic are concerned, the tax treaty signed in 1990 between Canada and Czechoslovakia.

The full text of the Convention is available on the Department of Finance Canada Web site.

For further information contact Parry Athenaios, Tax Legislation Division, (613) 992-5864.