The Convention between the Government of the Italian Republic and the Government of Canada for the Avoidance of Double Taxation with Respect to Taxes on Income and the Prevention of Fiscal Evasion, signed on June 3, 2002, entered into force on November 25, 2011.
The Convention replaces the one of November 17, 1977, as amended by the Protocol signed in Ottawa on March 20, 1988, and contributes to the strengthening of economic cooperation between Italian and Canadian natural and legal persons, including through the definition of the modalities relating to the distribution of the tax levy between the two countries.
The text of the Convention, together with the Technical Report and the text of the Ratification Bill, can be found on the following website: http://www.senato.it/service/PDF/PDFServer/BGT/00504009.pdf
An overview of the agreement can instead be found at: http://documenti.camera.it/Leg16/Dossier/Testi/ES0562_0.htm