The Protocol and Interpretative Protocol between the UK and Canada, which were signed in London on 21 July 2014, entered into force on 18 December 2014.
The treaty will take effect as follows:
In the United Kingdom in respect of:
In Canada in respect of:
Canada: Entry into force of the 2014 Protocols to the 1978 Double Taxation Convention (as amended)
- withholding taxes, on amounts credited or paid on or after 1 January 2015
- other Canadian taxes, for any tax year beginning on or after 1 January 2015.