Entry Into Force of the Tax Convention Between Canada and Belgium

October 12, 2004

• Full text of the Convention.

The Convention between Canada and Belgium for the avoidance of double taxation and the prevention of fiscal evasion entered into force on October 6, 2004. The Convention was signed on May 23, 2002. In accordance with Article 28 of the Convention, its provisions will have effect, in respect of withholding taxes, on amounts paid or credited to non-residents on or after January 1, 2004; and in respect of other taxes, for taxation years beginning on or after January 1, 2004.

The Convention replaces the tax treaty signed in 1975 between Canada and Belgium.

For further information contact:

Isabeau Morrissette
Tax Legislation Division
(613) 992-5636