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  • Service: Tax, International Corporate Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 12/4/2012

Hong Kong - Income tax treaty with Canada 

December 4:   Representatives of the governments of Hong Kong and Canada on 11 November 2012 signed an income tax treaty.

The Hong Kong-Canada income tax treaty [PDF 224 KB] will enter into force once Hong Kong and Canada have notified each other that the procedures required by the laws of each jurisdiction for the ratification of the treaty have been completed.


The income tax treaty with Canada will be the 26th double taxation agreement in Hong Kong’s income tax treaty network, and the second agreement with a North American country.


The Hong Kong-Canada income tax treaty provides for reduced rates of withholding on payments of dividends, interest, and royalties.


Read a November 2012 report [PDF 169 KB] prepared by the KPMG member firm in Hong Kong: Hong Kong signs comprehensive double taxation agreement with Canada




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