Canada – Tax Treaty Documents
The complete texts of the following tax treaty documents are available in Adobe PDF format. Please read the entire documents. If you cannot view all the pages of any pdf document, download the most recent free version of Adobe Acrobat Reader. For further information on tax treaties refer also to the Treasury Department’s Tax Treaty Documents page.
- Income Tax Treaty and Protocols 1, 2, 3, and 4 – 1980
- Technical Explanation – 1980
- Protocol – 2007
- Technical Explanation – 2008