Entry into force of the Tax Convention Between Canada and Colombia

July 10, 2012

• Full text of the Convention

The Convention between Canada and the Republic of Colombia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital entered into force on June 12, 2012. The Convention was signed on November 21, 2008. In accordance with Article 29 of the Convention, its provisions have effect in Canada: in respect of tax withheld at source on amounts paid or credited to non-residents, on or after the first day of January 2013; and, in respect of other taxes, for taxation years beginning on or after the first day of January 2013.

For further information contact:

Tax Legislation Division
Phone: 613-369-4016