(1) This Agreement shall enter into force
on the date on which the Contracting
States have notified each other that the
national requirements for such entry into
force have been fulfilled. The relevant date
shall be the day on which the last notifica-
tion is received. The provisions of the
Agreement shall have effect:
a) in respect of tax withheld at the source
on amounts paid or credited to non-
residents on or after the first day of Jan-
uary 2001; and
b) in respect of other taxes for taxation
years beginning on or after the first day
of January 2001.
Français
(1) Le présent Accord entre en vigueur à
la date à laquelle les États contractants se
notifient mutuellement que les exigences
nationales requises pour ladite entrée en
vigueur ont été remplies. La date pertinen-
te est le jour où la dernière des notifications
est reçue. Les dispositions de l’Accord
sont applicables:
a) à l'égard de l'impôt retenu à la source
sur les montants payés à des non-rési-
dents, ou portés à leur crédit, le 1er jan-
vier 2001 ou après cette date; et
b) à l'égard des autres impôts, pour toute
année d'imposition commençant le 1er
janvier 2001 où après cette date.
(2) The Agreement between Canada and
the Federal Republic of Germany for the
Avoidance of Double Taxation with respect
to Taxes on Income and Certain other
Taxes signed at Ottawa on July 17, 1981
shall cease to have effect in respect of
taxes to which this Agreement applies in
accordance with the provisions of para-
graph 1 and shall terminate on the last date
on which it has effect in accordance with
the foregoing provisions.
Français
(2) L’Accord entre le Canada et la Répu-
blique fédérale d'Allemagne en vue d’éviter
les doubles impositions en matière d'im-
pôts sur le revenu et de certains autres
impôts, signé à Ottawa le 17 juillet 1981
cesse d'avoir effet à l'égard des impôts
auxquels s'applique le présent Accord
conformément aux dispositions du para-
graphe 1 et est abrogé à compter de la
date à laquelle il a effet pour la dernière fois
conformément aux dispositions précé-
dentes.
(3) Where any greater relief from tax
would have been afforded by any provision
of the Agreement between Canada and the
Federal Republic of Germany for the Avoid-
ance of Double Taxation with respect to
Taxes on Income and Certain other Taxes
signed at Ottawa on July 17, 1981 to a resi-
dent of either Contracting State, such pro-
vision shall continue to have effect up to
and including the taxation year in which
this Agreement enters into force.
Français
(3) Dans le cas où une disposition de
l’Accord entre le Canada et la République
fédérale d'Allemagne en vue d’éviter les
doubles impositions en matière d'impôts
sur le revenu et de certains autres impôts,
signé à Ottawa le 17 juillet 1981 accorde-
rait un allégement plus favorable que celui
accordé en vertu du présent Accord, ladite
disposition continue d’avoir effet jusqu’à la
fin de l’année d’imposition au cours de
laquelle le présent Accord entre en vigueur.
de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
The original prints German, English and French treaty and integral protocol texts in three columns. All three authentic treaty-language transcriptions are supplied here; R3 omitted French. This is NOT a full-language accuracy/completeness certification. Physical PDF page 38 is a separate German-only competent-authority agreement dated 19/20 April 2001, not an amendment or translated treaty text. No English/French version of that supplement is supplied or invented. Signature 2001-04-19 differs from edition ID/publication year 2002. No qualified human wording review, legal review, current-law or publication approval. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-canada-2002-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2001-04-19; consent law 2002-03-23; gazette publication 2002-03-27. Edition ID year is not a signature date. Treaty entry into force: 2002-03-28. Roster general application: 2001-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. März 2002. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kanada R-P V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 2002 II S. 670 | de-canada-2002-base | de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27 | Article 31 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-canada-2002-base/en/articles/article-31/
Source, edition and limits
Source edition
de-canada-2002-base | BGBl. 2002 II S. 670 | signed 2001-04-19 | published 2002-03-27 | Signed: 2001-04-19 | Gazette publication: 2002-03-27
Source form
official-publication PDF with native text layer; reader is a machine transcription
Source scope
original implementing law, multilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
The original prints German, English and French treaty and integral protocol texts in three columns. All three authentic treaty-language transcriptions are supplied here; R3 omitted French. This is NOT a full-language accuracy/completeness certification. Physical PDF page 38 is a separate German-only competent-authority agreement dated 19/20 April 2001, not an amendment or translated treaty text. No English/French version of that supplement is supplied or invented. Signature 2001-04-19 differs from edition ID/publication year 2002. No qualified human wording review, legal review, current-law or publication approval. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-canada-2002-base/. PDF page links identify pages, not verified paragraph correspondence.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown as current law. Signed 2001-04-19; consent law 2002-03-23; gazette publication 2002-03-27. Edition ID year is not a signature date. Treaty entry into force: 2002-03-28. Roster general application: 2001-01-01 (not a universal tax-specific rule). Cached official article entry statements (may refer to multiple instruments): 28. März 2002. Evidence is the retained 2026-10-01 agent audit of source PDF, 2026-01-01 roster and cached official HTML, not a fresh current-law determination. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
Printed signature protocol retained separately and not merged into articles. Roster future-instrument/negotiation entry (NOT proof of operative amendment): Kanada R-P V. P = Paraphierung (initialled), NOT signature; U = signed, ratification pending; V = negotiation. R-P protocol/R-A replacement. MLI application and complete later amendments, replacements or suspensions are NOT verified. No developments after the retained roster snapshot are certified. This is NOT a current consolidated instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription