Entry into Force of the Tax Agreement between Canada and Hong Kong

October 29, 2013

• Full text of the Agreement

The Agreement between the Government of Canada and the Government of the Hong Kong Special Administrative Region of the People’s Republic of China for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income entered into force on October 29, 2013. The Agreement was signed on November 11, 2012. In accordance with Article 27 of the Agreement, its provisions generally have effect in Canada: in respect of tax withheld at the source on amounts paid or credited to non-residents, on or after the first day of January 2014; and in respect of other Canadian tax, for taxation years beginning on or after the first day of January 2014.

For further information contact:

Tax Legislation Division
Phone: 613-369-4016

For information concerning the interpretation and application of Canada’s tax treaties, please contact the Canada Revenue Agency (CRA). Contact information is available on the CRA website. The CRA website has information concerning tax treaties and other information concerning international tax issues.