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Entry into Force

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Full Text of the Document

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....n paragraph 1 and its provisions shall have effect: (a) in Canada: (i) in respect of tax withheld at the source on amounts paid or credited to non-residents on or after the first day of January in the calendar year next following that in which the Agreement enters into force; and (ii) in respect of other Canadian tax for taxation years beginning on or after the first day of January in the ca....

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