Ghana Government pensioners resident in South Africa, Northern and Southern Rhodesia and the Channel Islands are not covered by Double Taxation Agreements with Ghana, but the Ghana resident rate of tax will be applied to their pensions if these are taxed in the country of residence and this is proved by a certificate from the tax authorities in that country.
pursuant to his reply [OFFICIAL REPORT, 18th February, Vol. 689, c. 1013] supplied the following information:
Ghana has double taxation agreements with Gambia, Sierra Leone, Nigeria, Canada, Sweden and Denmark. The double taxation agreement between Ghana and New Zealand will cease to operate after the 30th June, 1964.