The tax information exchange agreement between Canada and the Cook Islands entered into force on 18 December 2017. The agreement, signed 15 June 2015, is the first of its kind between the two jurisdictions. It applies for criminal tax matters from the date of its entry into force and for other tax matters in respect of taxable periods beginning on or after that date, or where there is no taxable period, all charges to tax arising on or after that date.