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    An agreement between Hong Kong and Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income has entered into force, a Government spokesman said today (October 30).

    The agreement was signed in November last year. It came into force on October 29, 2013 after completion of ratification procedures on both sides. It will be in effect in Hong Kong for any year of assessment beginning on or after April 1, 2014.