Canada and Uruguay signed a tax information exchange agreement on 5 February 2013. The agreement entered into force on 27 June 2014.
The agreement will apply to all taxes   imposed or managed by governments of both countries. In relation to all criminal tax matters the agreement has effect from 27 June and for all other tax matters the agreement will be applicable for taxable periods beginning on or after 27 June. In case of no taxable period the agreement is applicable to all tax charges arising on or after the effective date.
