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 under the Income Tax Act, and New Zealand income tax.
Residence
If a company is considered resident …