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Canada-Luxembourg Tax Treaty — New Protocol - by Brian Mustard and Heather O'Hagan 

Global Tax Adviser


May 15, 2012


Brian Mustard
Montreal, International Corporate Tax


Heather O'Hagan
Toronto, International Corporate Tax


Canada and Luxembourg signed a Protocol amending the Canada-Luxembourg tax treaty on May 8, 2012. The only significant change in the Protocol appears to amend the treaty to reflect the standard developed by the Organisation for Economic Cooperation and Development (OECD) for the exchange of tax information. The treaty was initially signed in 1999.

The Protocol, which will enter into force once Canada and Luxembourg notify each other that they have completed their ratification procedures, will take effect for taxation years beginning on or after January 1 of the calendar year following the year of its entry into force.


For more information, contact your KPMG adviser.

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