Poland and Canada was signed income tax treaty on 14 May 2012, which was replaces income tax treaty from 1987. This tax treaty entered into force on 30 October 2013 and the effective date of treaty provisions are contained in Article 27. The treaty are effective in Canada for tax withheld at the source on amounts paid or credited to non-residents starting from 1 January 2014 and for other taxes starting on or after 1 January 2014.
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