Entry Into Force of the Tax Convention Between Canada and the Republic of Korea

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January 9, 2007

The Convention between Canada and the Republic of Korea for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income entered into force on December 18, 2006. The Convention was signed on September 5, 2006. In accordance with Article 28 of the Convention, its provisions have effect, in respect of withholding taxes, on amounts paid or credited to non-residents on or after January 1, 2007; and in respect of other taxes, for taxation years beginning on or after January 1, 2007.

The Convention replaces the tax treaty signed in 1978 between Canada and Korea.

For further information contact:

Parry Athenaios
Tax Legislation Division
(613) 992-5864