The Protocol extends the territorial coverage of the Convention to New Caledonia and reflects the OECD's standards for the exchange of tax information.
Canada and France signed the Protocol on February 2, 2010. The Tax Convention, which was originally signed on May 2, 1975, was previously amended on January 16, 1987 and November 30, 1995.
For more information, contact your KPMG adviser.
Information is current to January 07, 2014. The information contained in this publication is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's National Tax Centre at 416.777.8500