Entry Into Force of the Tax Convention between Canada and the Republic of Estonia

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Finance Minister Paul Martin today announced that the Government of Canada notified the Government of the Republic of Estonia on December 28, 1995, that the necessary procedures in Canada for the bringing into force of the Convention between Canada and the Republic of Estonia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital signed at Tallinn on June 2, 1995, have been completed. The Government of the Republic of Estonia has already notified the Government of Canada on December 15, 1995, that it had completed its own procedures. Article 29 of the Convention provides that it shall enter into force on the date of the later of these notifications.

The Convention therefore entered into force on December 28, 1995 and its provisions have effect:

(a) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January 1996; and

(b) in respect of other tax for taxable years beginning on or after the first day of January 1996.

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For further information:

Jean-Marc Déry
Tax Legislation Division
(613) 992-1862