On 26 June 2015, a new income tax treaty between Canada and New Zealand entered into force. The treaty, signed 3 May 2012, replaces the 1980 income tax treaty between the two countries, which is currently in force. A 2014 protocol to the treaty amending Article 17 (Pensions) entered into force the same date.

Taxes Covered

The treaty covers Canadian taxes imposed by the Government of Canada un…