Canada-Poland Trade and Investment Agreements: Under CETA, 98% of EU tariffs are exempt from tariffs on Canadian products. In 2018, Canada`s raw materials industry was the largest exporter to CETA member states. Message from Canada to Poland Tel: (48 22) 584 3360 E-mail: email@example.com website: www.canada.pl; www.tradecommissioner.gc.ca/pl As a general rule, producers, importers and professionals who make intra-eu purchases of excised products are subject to excise duty. In the 1980s, Canada became interested in the Polish trade union Solidarnosc (Solidarity) led by Lech Wassa. Many members of the union were arrested shortly after martial law came into force from December 1981 to July 1983. After their prison sentence, asylum was offered to many senior canadian union officials. In addition, Canada has agreed to take in 6,000 Polish refugees fleeing deteriorating conditions in Poland during the government`s growing economic and political crackdown on dissidents.  Following the Polish roundtable in April 1989, Lech Wassa visited Canada in November 1989, paving the way for an official visit by Polish President Tadeusz Mazowiecki in 1990, the first Polish head of state to visit Canada.   Since the historic visit, there have been several high-level visits by leaders of both nations. For more information, see trade and investment agreements. “Doing Business” in Poland from a legal point of view is governed by the Business Freedom Act (2004).
The Act defines commercial activity as “a for-profit activity consisting of the production, construction, trade and provision of services, exploration, exploration and extraction of ores from deposits, and professional activity in an organized and ongoing manner.” The law stipulates that every person has the same opportunity, that is, the right to exercise, exercise and cease his activities under the conditions set out in the law. For tax reasons, a company is considered to be residing in Poland if it has its statutory headquarters or its administrative headquarters in Poland. Resident businesses pay corporate tax on their income and capital gains worldwide. Non-resident companies are taxed only on income and capital gains in Poland, unless a specific double taxation agreement (DBA) provides for other tax. In Poland, a foreign partnership is only subject to corporation tax if it is considered a corporate tax in its country of origin. Otherwise, the income of their partners can be taxed in Poland. Similarly, a branch of a non-resident company is generally taxed according to the same rules as a Polish company. Poland is Canada`s largest market in Central and Eastern Europe. In 2018, trade between the two nations was $1.6 billion.   Canada primarily carries machinery, mineral ore, medical or surgical instruments, and mineral fuels.
Poland exports to Canada and includes machinery, shovels, furniture, electrical machinery, airplanes and parts.  In October 2016, Canada and the European Union (including Poland) signed a free trade agreement known as the “Comprehensive Economic and Trade Agreement.”  Therefore, in order to regularize their work-related stay in Poland, foreigners must in principle obtain a visa. This obligation does not apply, among other things, to nationals of EU Member States, EFTA Member States – parties to the European Economic Area Agreement, the Swiss Confederation and citizens of countries parties to a visa-free agreement signed with Poland.