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Second Protocol to the Convention between Canada and New Zealand for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income
Treaty Code:
B2014-16
Treaty Type:
Bilateral/Plurilateral
Common Name:
Responsible Department:
Inland Revenue
Administering Department:
Inland Revenue
Treaty Status:
In Force
Treaty Summary:
The negotiations were entered into with the aim of addressing an identified deficiency in the recently concluded replacement Double Tax Agreement (DTA) with Canada. The replacement DTA replaced an existing DTA with Canada that dates back to 1980. However, a provision concerning the taxation of certain pension recipients in the existing DTA was not correctly rolled-over to the replacement DTA. This would have disadvantaged the pensioners concerned. This deficiency is addressed in the Second Protocol.
NZ Adherence Status:
In Force
Adherence Type:
Signature Date:
12/09/2014
Adherence Date:
Expired:
No
Date Concluded:
12/09/2014
Place Concluded:
Wellington
Entry Into Force Date:
26/06/2015
NZ Entry Into Force Date:
26/06/2015
Termination Date:
Withdrawal Date:
Withdrawal Notification Date:
NZ Objections:
No
NZ Reservations:
No
NZ Declarations:
No
NZ Territorial Applications:
None
NZTS Number:
2015-05
UNTS Number:
66177
Associated Treaties:
Other References:
Treaty Text Link:
Parties:
Adherence Type:
Adherence Date:
Signature Date:
12/09/2014
Entry Into Force:
26/06/2015
Contact Information:
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