Canada - English

Canada-Luxembourg Tax Treaty - New Protocol Now in Force 

Global Tax Adviser


December 17, 2013


Brian Mustard
Montreal, International Corporate Tax


The new Protocol amending the Canada-Luxembourg tax treaty entered into force on December 10, 2013. As a result, the Protocol will take effect for taxation years beginning on or after January 1, 2014. The only significant change in the Protocol appears to be the amendment to the treaty to reflect the standard developed by the Organisation for Economic Cooperation and Development (OECD) for the exchange of tax information.

Canada and Luxembourg signed the Protocol on May 8, 2012. The treaty was initially signed in 1999.


For more information, contact your KPMG adviser.






Information is current to December 17, 2013. 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