Relationship dossier
Canada
Macau
Relationship assessment
Canada and Macau cooperate through a tax information exchange agreement; Macau’s foreign affairs are handled by China.
Canada toward Macau
+15Canada concluded a tax information exchange agreement with Macau, providing a framework for cooperation on tax matters.
Macau toward Canada
+15Macau concluded a tax information exchange agreement with Canada and has authority over local taxation; Macau’s foreign affairs are handled by China.
Overall relationship
+15The relationship has a concrete, limited area of government cooperation in tax information exchange. Macau’s status as a Chinese Special Administrative Region means its external relations are not those of an independent state, while its local tax authority supports this specific bilateral arrangement.
How to read these scores
Scores are rough judgments, not objective measurements or current verification. Directional scores describe government policy and conduct, not public opinion. The overall score is an independent estimate, never an average.
- −100
- Extreme sustained hostility
- −50
- Substantially adversarial
- 0
- Mixed or neutral, supported by knowledge
- +50
- Substantially cooperative
- +100
- Exceptionally close sustained partnership
“Not assessed” means there is no recorded score. Pair existence makes no claim about diplomatic recognition or established relations.
Relationship context
Overview
Canada and Macau have a bilateral tax information exchange agreement, signed in 2010 and in force from 2011. This provides a concrete basis for government cooperation, though the scope of broader bilateral engagement is unclear. Macau is a Special Administrative Region of China; foreign affairs are handled by China, while Macau retains authority in areas including taxation.
Key developments
Canada and Macau signed a tax information exchange agreement.
The Canada–Macau tax information exchange agreement entered into force.
Major uncertainties
- The scope and practical use of tax information exchange between Canada and Macau are unclear.
- The extent of other direct cooperation between Canadian and Macau authorities is uncertain.