Protocol amending the Convention between Australia and Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income
| Australian Treaty Series Number | [2002] ATS 26 |
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| Done at Place and Date | Canberra, 01/23/2002 |
| Short Title | Double Taxation - Canada |
| Treaty Status (Australia) |
In Force |
| Agreement Type |
Bilateral |
| Country (Bilateral) |
Canada |
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| Subject of Treaty |
Taxation |
| Tabling Dates (Reps) | 08/27/2002 |
| Tabling Dates (Senate) | 08/27/2002 |
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| National Interest Analysis (NIA) Number and Date | Go to Text |
| Regulation Impact Statement | Go to Text |
| JSCOT Report Number | 48
Government Response |
| Australian Implemention Requirements | International Tax Agreements Amendment Act (No. 2) 2002 (No. 129 of 2002) |
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| Entry into Force for Australia, Date and Conditions | 12/18/2002, Pursuant to Article 17 |
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| Treaty Acceptance |
| 1. Action and Date |
Acceptance |
| 1. Done at and Date | |
| 2. Action and Date |
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| Treaty Withdrawal |
| 1. Action and Date |
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| 2. Action and Date |
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| Registered with UN | 03/12/2003, 22383, Australia. |
| Other Series Numbers and Reference to Text | This Protocol amends the Convention of 21 May 1980 [1981] ATS 14 |
| Amendments to Treaty and Notes | On 1 January 2019, the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting has modified the application of this bilateral tax agreement. Synthesised text of the MLI and the Agreement between Australia and Canada available online from the Australian Taxation Office link: https://www.ato.gov.au/law/view/document?DocID=MLI/MLI-Canada-agreement |
| Last Updated | 03/20/2020 |
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