in Canada. (i) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year in which the exchange of notifications has been completed; and (ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January in the calendar year in which the exchange of notifications has been completed.
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Samples: Double Taxation Agreement, Double Taxation Agreement, Double Taxation Agreement