The Inland Revenue Department is responsible for implementing and enforcing New Zealand's tax policy.

The main taxes in New Zealand are the income tax and Goods and Services Tax (GST), which is a value-added tax. There is no specific capital gains tax regime in New Zealand. However, capital gains from disposal of personal property are taxed when:

International investment has contributed significantly to the development of New Zealand’s economy.

New Zealand offers investors an attractive, open business environment. New Zealand welcomes investors. Our transparent regulations make investing a straightforward process while the broad-base, low-rate tax regime supports long-term investors.

For information on exporting goods to New Zealand from Canada please contact:

The Canadian Trade Commissioner Service
Tel: 1-888-306-9991
Fax: 613-996-9709
Email: enqserv@international.gc.ca 
Website: www.tradecommissioner.gc.ca/

Historically the largest imports have been primarily lamb, beef and dairy products. However, New Zealand imports an increasingly wide range of products into Canada and the diversity of goods now ranges from designer clothing to highly specialised saw blades.

New Zealand Trade and Enterprise is responsible for promoting and developing New Zealand's export trade with other countries.

If you are interested in importing products from New Zealand, please contact:

The Embassy observes Public Holidays for 2011 as follows:

• 7 and 8 March for Carnival
• 9 March ½ day Carnival
• 21 April for Brasilia Anniversary Day
• 22 April for Good Friday
• 6 June for Queen’s Birthday
• 7 September for Independence Day
• 15 November for Patron’s Day
• 15 November for Proclamation of the Republic Day
• 26 to 30 December for end of the year holiday.

Work visas are only given if you have a job offer from a company in New Zealand

To make an application for a Work Visa or Permit you will need to supply:

If you are a citizen of Argentina or Uruguay it is not necessary to obtain a visa if you plan to study for less than 3 months.

To study in New Zealand for longer than 3 months, all nationalities must apply for a Student Visa.
To apply for a student visa for New Zealand you need to provide the following:

The Embassy will be closed on the following dates in 2013: