by Kathie | Jun 2, 2012 | International Tax
The Tax Information Exchange Agreement (TIEA) between Canada and the Kingdom of the Netherlands in Respect of Aruba was entered into force June 1. The agreement allows both the exchange of requested information and the spontaneous exchange of information on tax...
by Kathie | May 16, 2012 | International Tax
A new tax treaty has been signed between Canada and Poland. You can find the full text of the treaty here. Remember that treaties do not come into force until Canada and the Republic of Poland notify each other that the procedures required by their laws for the...
by Kathie | May 3, 2012 | International Tax
Canada and New Zealand have signed a new tax convention. One interesting item to note is that a business apprentice can access the same treaty benefits as a student and income received for their studies may not be taxable in the country where they are taking their...
by Kathie | Apr 30, 2012 | International Tax
The tax treaty has been signed between Canada and the Republic of Serbia. Finance Canada mentions that the withholding rate for dividends for associated companies will be 5% and 15% in all other cases. One interesting note in the treaty is that residence for...
by Kathie | Apr 13, 2012 | International Tax
Here is a great page from Department of Finance that lists Canada’s treaties, the date signed, the Statute, and the date of entry into force. To see the actual wording for the treaties, use this link for a quick source. You may have to refer to both the treaty...
by Kathie | Mar 30, 2012 | International Tax
Artistes and athletes are a special bunch of people for tax treaty purposes. Look for a treaty article to override business and employment income to ensure that where the artiste or athlete is performing the source country may tax the income. This is regardless of...