Canada has exchange of information relationships with 118 jurisdictions through 94 DTCs and 24 TIEAs.
Information on a jurisdiction's exchange of information agreements contained reflects the most up to date information available to the Global Forum.
Jurisdictions may have signed further agreements that are not reflected. In particular, other mechanisms including the EU Council Directive 2011/16/EU on administrative co-operation in the field of taxation and the multilateral Convention on Mutual Administrative Assistance in Tax Matters are not reflected in the list of agreements yet. Technical adjustments are being performed in the EOI Portal in order to display multilateral agreements and developments are expected soon. The public should consult the detailed analysis of the jurisdiction’s EOI mechanisms contained in its published peer review reports and also consult the relevant government agencies in the jurisdictions concerned.
The determination as to whether an agreement meets the international standard is based on the results of the peer review process. Where neither jurisdiction has been subject to a peer review, or where one of the jurisdictions is not a member of the Global Forum (and so no information is available regarding whether that jurisdiction can exchange information to the standard) and so it is not possible to say that the agreement meets the standard, then the agreement's status is "unreviewed".
Jurisdiction | Type of EOI Arrangement | Date Signed | Date entered into Force | Meets standard | Contains paras 4 and 5 | |
---|---|---|---|---|---|---|
Isle of Man | TIEA | 17 Jan 2011 2011-01-17 | 19 Dec 2011 2011-12-19 | Yes | Yes | ![]() |
India | DTC | 11 Jan 1996 1996-01-11 | 6 May 1997 1997-05-06 | Yes | No | ![]() |
Netherlands | DTC | 27 May 1986 1986-05-27 | 21 Aug 1987 1987-08-21 | Yes | No | ![]() |
Viet nam | DTC | 14 Nov 1997 1997-11-14 | 16 Dec 1998 1998-12-16 | Unreviewed | No | ![]() |
Cayman Islands | TIEA | 24 Jun 2010 2010-06-24 | 1 Jun 2011 2011-06-01 | Yes | Yes | ![]() |
Sri Lanka | DTC | 29 Jun 1982 1982-06-29 | 9 Jun 1986 1986-06-09 | Unreviewed | No | ![]() |
Jamaica | DTC | 30 Mar 1978 1978-03-30 | 2 Apr 1981 1981-04-02 | Yes | No | ![]() |
Colombia | DTC | 21 Nov 2008 2008-11-21 | 12 Jun 2012 2012-06-12 | Yes | Yes | ![]() |
Finland | DTC | 20 Jul 2006 2006-07-20 | 17 Jan 2007 2007-01-17 | Yes | Yes | ![]() |
Namibia | DTC | 25 Mar 2010 2010-03-25 | not yet in force 1900-01-01 | Unreviewed | Yes | ![]() |
Chile | DTC | 21 Jan 1998 1998-01-21 | 28 Oct 1999 1999-10-28 | Yes | No | ![]() |
Nigeria | DTC | 4 Aug 1992 1992-08-04 | 16 Nov 1999 1999-11-16 | Yes | No | ![]() |
Guernsey | TIEA | 19 Jan 2011 2011-01-19 | 18 Jan 2012 2012-01-18 | Yes | Yes | ![]() |
Iceland | DTC | 19 Jun 1997 1997-06-19 | 30 Jan 1998 1998-01-30 | Yes | No | ![]() |
Tunisia | DTC | 10 Feb 1982 1982-02-10 | 4 Dec 1984 1984-12-04 | Unreviewed | No | ![]() |
Bahamas, The | TIEA | 17 Jun 2010 2010-06-17 | 16 Nov 2011 2011-11-16 | Yes | Yes | ![]() |
Saint Kitts and Nevis | TIEA | 14 Jun 2010 2010-06-14 | 21 Nov 2011 2011-11-21 | Yes | Yes | ![]() |
Aruba | TIEA | 20 Oct 2011 2011-10-20 | 1 Jun 2012 2012-06-01 | Yes | Yes | ![]() |
Norway | DTC | 12 Jul 2002 2002-07-12 | 19 Dec 2002 2002-12-19 | Yes | No | ![]() |
Bulgaria | DTC | 3 Mar 1999 1999-03-03 | 25 Oct 2001 2001-10-25 | Yes | No | ![]() |
Argentina | DTC | 29 Apr 1993 1993-04-29 | 30 Dec 1994 1994-12-30 | Yes | No | ![]() |
Cook Islands | TIEA | 15 Jun 2015 2015-06-15 | not yet in force 1900-01-01 | Unreviewed | Yes | ![]() |
Algeria | DTC | 28 Feb 1999 1999-02-28 | 26 Dec 2000 2000-12-26 | Unreviewed | No | ![]() |
Slovenia | DTC | 15 Sep 2000 2000-09-15 | 12 Aug 2002 2002-08-12 | Yes | No | ![]() |
Senegal | DTC | 2 Aug 2001 2001-08-02 | 7 Oct 2003 2003-10-07 | Yes | No | ![]() |
Russian Federation | DTC | 5 Oct 1995 1995-10-05 | 5 May 1997 1997-05-05 | Yes | No | ![]() |
Thailand | DTC | 11 Apr 1984 1984-04-11 | 16 Jul 1985 1985-07-16 | Unreviewed | No | ![]() |
Saint Vincent and the Grenadines | TIEA | 22 Jun 2010 2010-06-22 | 4 Oct 2011 2011-10-04 | Yes | Yes | ![]() |
China | DTC | 12 May 1986 1986-05-12 | 29 Dec 1986 1986-12-29 | Yes | No | ![]() |
Cyprus | DTC | 2 May 1984 1984-05-02 | 3 Sep 1985 1985-09-03 | Yes | No | ![]() |
Jordan | DTC | 6 Sep 1999 1999-09-06 | 24 Dec 2000 2000-12-24 | Unreviewed | No | ![]() |
Lebanon | DTC | 29 Dec 1998 1998-12-29 | not yet in force 1900-01-01 | No | No | ![]() |
Luxembourg | DTC | 10 Sep 1999 1999-09-10 | 10 Oct 2000 2000-10-10 | Yes | Yes | ![]() |
Azerbaijan | DTC | 7 Sep 2004 2004-09-07 | 14 Feb 2006 2006-02-14 | Yes | No | ![]() |
Slovakia | DTC | 22 May 2001 2001-05-22 | 20 Dec 2001 2001-12-20 | Yes | No | ![]() |
Anguilla | TIEA | 28 Oct 2010 2010-10-28 | 12 Oct 2011 2011-10-12 | Yes | Yes | ![]() |
Croatia | DTC | 9 Dec 1997 1997-12-09 | 23 Nov 1999 1999-11-23 | Yes | No | ![]() |
Italy | DTC | 3 Jun 2002 2002-06-03 | 25 Nov 2011 2011-11-25 | Yes | No | ![]() |
Gabon | DTC | 14 Nov 2002 2002-11-14 | 22 Dec 2008 2008-12-22 | Yes | No | ![]() |
Pakistan | DTC | 24 Feb 1976 1976-02-24 | 15 Dec 1977 1977-12-15 | Yes | No | ![]() |
Switzerland | DTC | 5 May 1997 1997-05-05 | 21 Apr 1998 1998-04-21 | Yes | Yes | ![]() |
Dominican Republic | DTC | 6 Aug 1976 1976-08-06 | 23 Sep 1977 1977-09-23 | Yes | No | ![]() |
Mongolia | DTC | 27 May 2002 2002-05-27 | 20 Dec 2002 2002-12-20 | Unreviewed | No | ![]() |
Saint Lucia | TIEA | 18 Jun 2010 2010-06-18 | 20 Jul 2012 2012-07-20 | Yes | Yes | ![]() |
Panama | TIEA | 17 Mar 2013 2013-03-17 | 6 Dec 2013 2013-12-06 | Yes | Yes | ![]() |
Tanzania | DTC | 15 Dec 1995 1995-12-15 | 29 Aug 1997 1997-08-29 | Unreviewed | No | ![]() |
Armenia | DTC | 29 Jun 2004 2004-06-29 | 24 Jan 2006 2006-01-24 | Unreviewed | No | ![]() |
Guyana | DTC | 15 Oct 1985 1985-10-15 | 4 May 1987 1987-05-04 | Unreviewed | No | ![]() |
France | DTC | 2 May 1975 1975-05-02 | 29 Jul 1976 1976-07-29 | Yes | Yes | ![]() |
Lithuania | DTC | 29 Aug 1996 1996-08-29 | 12 Dec 1997 1997-12-12 | Yes | No | ![]() |
Indonesia | DTC | 16 Jan 1979 1979-01-16 | 23 Dec 1980 1980-12-23 | Yes | No | ![]() |
Hungary | DTC | 15 Apr 1992 1992-04-15 | 1 Jan 1995 1995-01-01 | Yes | No | ![]() |
Poland | DTC | 14 May 2012 2012-05-14 | 30 Oct 2013 2013-10-30 | Yes | Yes | ![]() |
Trinidad and Tobago | DTC | 11 Sep 1995 1995-09-11 | 8 Feb 1996 1996-02-08 | No | No | ![]() |
South Africa | DTC | 27 Nov 1995 1995-11-27 | 30 Apr 1997 1997-04-30 | Yes | No | ![]() |
Singapore | DTC | 6 Mar 1976 1976-03-06 | 23 Sep 1977 1977-09-23 | Yes | Yes | ![]() |
Peru | DTC | 20 Jul 2001 2001-07-20 | 17 Feb 2003 2003-02-17 | Yes | No | ![]() |
Korea, Republic of | DTC | 5 Sep 2006 2006-09-05 | 18 Dec 2006 2006-12-18 | Yes | Yes | ![]() |
Uruguay | TIEA | 5 Feb 2013 2013-02-05 | 27 Jun 2014 2014-06-27 | Yes | Yes | ![]() |
Kuwait | DTC | 28 Jan 2002 2002-01-28 | 1 Jan 2003 2003-01-01 | Unreviewed | No | ![]() |
Japan | DTC | 7 May 1986 1986-05-07 | 14 Nov 1987 1987-11-14 | Yes | No | ![]() |
Mexico | DTC | 12 Sep 2006 2006-09-12 | 12 Apr 2007 2007-04-12 | Yes | Yes | ![]() |
Estonia | DTC | 2 Jun 1995 1995-06-02 | 28 Dec 1995 1995-12-28 | Yes | No | ![]() |
Brazil | DTC | 4 Jun 1984 1984-06-04 | 23 Dec 1985 1985-12-23 | Yes | No | ![]() |
Curaçao | TIEA | 29 Aug 2009 2009-08-29 | 1 Jan 2011 2011-01-01 | Yes | Yes | ![]() |
Denmark | DTC | 17 Sep 1997 1997-09-17 | 2 Mar 1998 1998-03-02 | Yes | No | ![]() |
Jersey | TIEA | 12 Jan 2011 2011-01-12 | 19 Dec 2011 2011-12-19 | Yes | Yes | ![]() |
United Kingdom | DTC | 8 Sep 1978 1978-09-08 | 17 Dec 1980 1980-12-17 | Yes | Yes | ![]() |
Sint Maarten | TIEA | 29 Aug 2009 2009-08-29 | 1 Jan 2011 2011-01-01 | Yes | Yes | ![]() |
Liechtenstein | TIEA | 31 Jan 2013 2013-01-31 | 26 Jan 2014 2014-01-26 | Yes | Yes | ![]() |
Papua New Guinea | DTC | 16 Oct 1987 1987-10-16 | 21 Dec 1989 1989-12-21 | Unreviewed | No | ![]() |
Madagascar | DTC | 24 Nov 2016 2016-11-24 | not yet in force 1900-01-01 | Unreviewed | No | ![]() |
Bahrain | TIEA | 4 Jun 2013 2013-06-04 | 3 Apr 2014 2014-04-03 | Yes | Yes | ![]() |
Belgium | DTC | 23 May 2002 2002-05-23 | 6 Oct 2004 2004-10-06 | Yes | No | ![]() |
Egypt | DTC | 30 May 1983 1983-05-30 | 2 Oct 1984 1984-10-02 | Unreviewed | No | ![]() |
Oman | DTC | 30 Jun 2004 2004-06-30 | 27 Apr 2005 2005-04-27 | Unreviewed | No | ![]() |
Greece | DTC | 29 Jun 2009 2009-06-29 | 16 Dec 2010 2010-12-16 | Yes | Yes | ![]() |
New Zealand | DTC | 3 May 2012 2012-05-03 | 26 Jun 2015 2015-06-26 | Yes | Yes | ![]() |
Venezuela | DTC | 10 Jul 2001 2001-07-10 | 5 May 2004 2004-05-05 | Unreviewed | No | ![]() |
Austria | DTC | 9 Dec 1976 1976-12-09 | 17 Feb 1981 1981-02-17 | Yes | No | ![]() |
Spain | DTC | 23 Nov 1976 1976-11-23 | 26 Dec 1980 1980-12-26 | Yes | No | ![]() |
Malta | DTC | 25 Jul 1986 1986-07-25 | 20 May 1987 1987-05-20 | Yes | No | ![]() |
Serbia | DTC | 27 Apr 2012 2012-04-27 | 31 Oct 2013 2013-10-31 | Unreviewed | Yes | ![]() |
Romania | DTC | 8 Apr 2004 2004-04-08 | 31 Dec 2004 2004-12-31 | Yes | No | ![]() |
Bermuda | TIEA | 14 Jun 2010 2010-06-14 | 1 Jul 2011 2011-07-01 | Yes | Yes | ![]() |
Israel | DTC | 21 Sep 2016 2016-09-21 | 21 Dec 2016 2016-12-21 | Unreviewed | Yes | ![]() |
Portugal | DTC | 14 Jun 1999 1999-06-14 | 24 Oct 2001 2001-10-24 | Yes | No | ![]() |
Moldova, Republic of | DTC | 4 Jul 2002 2002-07-04 | 13 Dec 2002 2002-12-13 | Unreviewed | No | ![]() |
Ireland | DTC | 8 Oct 2003 2003-10-08 | 12 Apr 2005 2005-04-12 | Yes | No | ![]() |
Morocco | DTC | 22 Dec 1975 1975-12-22 | 9 Nov 1978 1978-11-09 | Yes | No | ![]() |
Malaysia | DTC | 16 Oct 1976 1976-10-16 | 18 Dec 1980 1980-12-18 | Yes | No | ![]() |
Zambia | DTC | 16 Feb 1984 1984-02-16 | 28 Dec 1989 1989-12-28 | Unreviewed | No | ![]() |
Germany | DTC | 19 Apr 2001 2001-04-19 | 28 May 2002 2002-05-28 | Yes | No | ![]() |
Brunei Darussalam | TIEA | 9 May 2013 2013-05-09 | 26 Dec 2014 2014-12-26 | Yes | Yes | ![]() |
Costa Rica | TIEA | 11 Aug 2011 2011-08-11 | 14 Aug 2012 2012-08-14 | Yes | Yes | ![]() |
Turks and Caicos Islands | TIEA | 22 Jun 2010 2010-06-22 | 1 Dec 2011 2011-12-01 | Yes | Yes | ![]() |
Uzbekistan | DTC | 17 Jun 1999 1999-06-17 | 14 Sep 2000 2000-09-14 | Unreviewed | No | ![]() |
Virgin Islands, British | TIEA | 21 May 2013 2013-05-21 | 11 Mar 2014 2014-03-11 | Yes | Yes | ![]() |
Ecuador | DTC | 28 Jun 2001 2001-06-28 | 20 Dec 2001 2001-12-20 | Unreviewed | No | ![]() |
Cameroon | DTC | 26 May 1982 1982-05-26 | 16 Jun 1988 1988-06-16 | Yes | No | ![]() |
Turkey | DTC | 14 Jul 2009 2009-07-14 | 4 May 2011 2011-05-04 | Yes | Yes | ![]() |
Zimbabwe | DTC | 16 Apr 1992 1992-04-16 | 15 Dec 1994 1994-12-15 | Unreviewed | No | ![]() |
Kenya | DTC | 27 Apr 1983 1983-04-27 | 8 Jan 1987 1987-01-08 | Yes | No | ![]() |
Australia | DTC | 21 May 1980 1980-05-21 | 29 Apr 1981 1981-04-29 | Yes | No | ![]() |
United States | DTC | 26 Sep 1980 1980-09-26 | 16 Aug 1984 1984-08-16 | Yes | Yes | ![]() |
Barbados | DTC | 22 Jan 1980 1980-01-22 | 22 Dec 1980 1980-12-22 | Yes | Yes | ![]() |
Dominica | TIEA | 29 Jun 2010 2010-06-29 | 10 Jan 2012 2012-01-10 | Yes | Yes | ![]() |
Philippines | DTC | 11 Mar 1976 1976-03-11 | 21 Dec 1977 1977-12-21 | Yes | No | ![]() |
Kazakhstan | DTC | 25 Sep 1996 1996-09-25 | 30 Mar 1998 1998-03-30 | No | No | ![]() |
Hong Kong, China | DTC | 11 Nov 2012 2012-11-11 | 29 Oct 2013 2013-10-29 | Yes | Yes | ![]() |
Czech Republic | DTC | 25 May 2001 2001-05-25 | 28 May 2002 2002-05-28 | Yes | No | ![]() |
Bangladesh | DTC | 15 Feb 1982 1982-02-15 | 18 Jan 1985 1985-01-18 | Unreviewed | No | ![]() |
Côte d'Ivoire | DTC | 16 Jun 1983 1983-06-16 | 19 Dec 1985 1985-12-19 | Unreviewed | No | ![]() |
Sweden | DTC | 27 Aug 1996 1996-08-27 | 23 Dec 1997 1997-12-23 | Yes | No | ![]() |
Latvia | DTC | 26 Apr 1995 1995-04-26 | 12 Dec 1995 1995-12-12 | No | No | ![]() |
Kyrgyzstan | DTC | 4 Jun 1998 1998-06-04 | 4 Dec 2000 2000-12-04 | Unreviewed | No | ![]() |
United Arab Emirates | DTC | 9 Jun 2002 2002-06-09 | 7 Jan 2004 2004-01-07 | Yes | No | ![]() |
San Marino | TIEA | 27 Oct 2010 2010-10-27 | 20 Oct 2011 2011-10-20 | Yes | Yes | ![]() |