Canada Tax News

The protocol, signed on 3 September 2002 to the France and Quebec income tax treaty (entente fiscale) of 1 September 1987, entered into force on 1 August 2005. The purpose of this protocol is to harmonize the France-Quebec treaty with the modifications made in the protocol signed on 30 November 1995 to the France-Canada treaty.

16 October 2005

Revenue Agency releases transfer pricing memorandum on bundled transactions

21 September 2005

As from 1 January 2006, the 2003 income tax treaty, signed on 8 October 2003, will replace the 1966 income tax treaty.

1 May 2005

The new income and capital tax treaty between Canada and Romania, signed on 8 April 2004, entered into force on 31 December 2004. The new treaty generally applies from 1 January 2005.

19 January 2005