The Convention between Canada and the Republic of Colombia for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital entered into force on June 12, 2012.

The Convention was signed on November 21, 2008.

In accordance with Article 29 of the Convention, its provisions have effect in Canada: in respect of tax withheld at source on amounts paid or credited to non-residents, on or after the first day of January 2013; and, in respect of other taxes, for taxation years beginning on or after the first day of January 2013.

Full text of the Convention