The Income Tax Treaty (2016) between Canada and Israel has been entered into force on 21st December 2016 for avoiding double taxation and it generally applies from 1st January 2017 for withholding and other taxes. But, the provisions of article 23 (mutual agreement procedures) and article 24 (exchange of information) generally applies from 21st December 2016.  This new treaty replaces the previous Canada – Israel Income and Capital Tax Treaty (1975) on these dates.