The Convention between the Kingdom of Thailand and Canada for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income was signed on 11th April 1984 and the instruments of ratification of both parites were exchanged on 16th July 1985.

             Under Article 28, this Convention shall apply in Thailand :

1.         in respect of taxes withheld at source, on amounts paid on or after 1st January 1986,

2.         in respect of other taxes on income, for taxable years or accounting periods beginning on or after 1st January 1986.