Entry into Force of the New Tax Convention and Related Protocols between Canada and New Zealand

June 26, 2015

• Full text of the new Convention
• Full text of the Second Protocol

The new Convention between Canada and New Zealand for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income, and related protocols, entered into force on June 26, 2015. The new Convention and its First Protocol were signed on May 3, 2012. The Second Protocol was signed on September 12, 2014.

In accordance with Article 28 of the new Convention, the provisions of the new Convention and its related protocols 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 August 2015; and in respect of other Canadian tax, for taxation years beginning on or after the first day of January 2016.

The new Convention replaces the tax convention signed on May 13, 1980.

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.