Canada

Canada has exchange of information relationships with 118 jurisdictions through 94 DTCs and 24 TIEAs.

About this list of agreements »

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