Agreement concerning the Interpretation of Article 25 of the Canada-Switzerland Tax Convention

October 31, 2013


The Agreement concerning the Interpretation of Article 25 of the Convention between the Government of Canada and the Swiss Federal Council for the Avoidance of Double Taxation with Respect to Taxes on Income and on Capital, done at Berne on 5 May 1997, as amended by the Protocol done at Berne on 22 October 2010, entered into force on October 31, 2013.  In accordance with the terms of the Agreement, it has effect from December 16, 2011.

The Agreement modifies the Interpretative Protocol of the Canada-Switzerland Tax Convention to ensure that the interpretation of the provisions of Article 25 of the Tax Convention is fully consistent with the standard developed by the Organisation for Economic Cooperation and Development for the exchange of tax information.

For further information contact:

Tax Legislation Division
Phone: (613) 943-9412

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.