2012 agreement
| Text: | DOC (155KB) PDF (330KB) Mode of Application - Article 10, paragraph 3 (February 2016)[1] - PDF (80 KB) - DOC (32 KB) |
|---|---|
| Status: | In force |
| Signed: | 3 May 2012 |
| In force: | 26 June 2015 |
| Effective: | In New Zealand: For withholding taxes from 1 August 2015. For other provisions, generally for income years beginning 1 April 2016. In Canada: For withholding taxes from 1 August 2015. For other provisions, generally for taxation years beginning 1 January 2016. |
| Legislation: | Double Tax Agreements (Canada) Order 2015 (New Zealand Legislation website) |
| National interest analysis: |
PDF (147 KB) |
| Additional information | [1] The Mode of Application was signed on 16 February 2016 and is effective from 1 August 2015. It was added to this website on 11 March 2016. |
Second protocol to the 2012 agreement
| Text: | DOC (34KB) PDF (259KB) |
|---|---|
| Status: | In force |
| Signed: | 12 September 2014 |
| In force: | 26 June 2015 |
| Effective: | Same dates as the 2012 agreement. |
| Legislation: | Double Tax Agreements (Canada) Order 2015 (New Zealand Legislation website) |
| National interest analysis: |
Finance and Expenditure Committee report (PDF 95 KB) (New Zealand Parliament website) |
1980 agreement
| Status: | Terminated |
|---|---|
| Signed: | 13 May 1980 |
| Legislation: | Double Taxation Relief (Canada) Order 1981 (New Zealand Legislation website) |
Protocol to the 1980 agreement
| Status: | Terminated |
|---|---|
| Signed: | 13 May 1980 |
| Legislation: | Double Taxation Relief (Canada) Order 1981 (New Zealand Legislation website) |