Protocol to the Tax Treaty Between Barbados and Canada enters into force

On December 17, 2013, the amending protocol to the Barbados – Canada Income and Capital Tax Treaty (1980) entered into force. The protocol was signed on November 8, 2011. The protocol is generally effective from January 1, 2014, except for the provisions on exchange of information which apply from December 17, 2013. The full text of the protocol is available on the website of the Department of Finance (Canada) at the following address:

Prepared by: Marie-Eve Heming

Marie-Eve Heming is a partner and practices in the firm’s Toronto office. Her practice encompasses all aspects of personal and corporate tax planning for a wide variety of clients, including private corporations and their owner-managers, public corporations, trusts, professionals, executives… more »