Canada's Tax Treaties 2011
ISBN: 978-0-7798-3456-3
Product Type: Book S.O. Annual/biannual/biennial
Anticip. Upkeep Cost: New editions supplied on standing order subscription
Number of Pages: Approximately 1900 pages
Number of Volumes: 1 volume bound
Binding: hardcover
Publication Date: 2010-11-24
Publisher: CARSWELL
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Description
Canada's Tax Treaties 2011 is a complete consolidation of the full text of Canada's tax treaties to October 2010.

New in this edition
  • All updates to the full text of Canada's tax treaties as of October 1, 2010

  • Updated Income Tax Conventions Interpretation Act, R.S.C. 1985, c. I-4, as amended

  • Full text of Canada's Tax Information Exchange Agreements (Generally, the Tax Information Exchange Agreement (TIEA) rules were introduced as an incentive for tax haven countries to enter into information sharing agreements with the Canadian tax authorities. The Department of Finance announced the signing of Canada's first TIEA (with Netherlands Antilles) on August 29, 2009. Over the past several months, the Department of Finance has signed or begun negotiations for Tax Information Exchange Agreements (TIEAs) with many countries. For example, in July, Canada announced that it had entered into TIEA negotiations with Brunei, Belize, Costa Rica, and Liechtenstein. As of July 31, 2010, Canada had signed TIEAs with 9 countries which were not yet in force and had entered into negotiations for TIEAs with 14 countries.)

  • Commentary regarding Tax Information Exchange Agreements

  • Current status of Tax Information Exchange Agreements

  • Updated Table of Treaty Withholding Tax Rates

  • Fully updated annotations for the Canada-U.S. tax treaty including history, technical explanations, related provisions, and Interpretation Bulletins references.
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