Canada: Protocol and Interpretative Protocol signed in London on 21 July 2014
Updated 6 January 2015
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A Protocol and Interpretative Protocol to the Double Taxation Convention between the UK and Canada was signed in London on 21 July 2014 by:
- David Gauke MP, Financial Secretary to the Treasury
- Canada’s Foreign Minister, John Baird.
The protocols provide a zero withholding tax rate on dividends to registered pension funds and will update the treaty with the latest OECD articles on business profits, the mutual agreement procedure with an arbitration provision, exchange of information and assistance in collection.
You can read the Protocol on the legislation.gov website or you can buy a copy from The Stationery Office. when they are presented to Parliament for approval.
Go to Tax treaties signed/not in force
The Agreement will enter into force once both countries have completed their legislative procedures.