A new treaty was signed on September 21,2016. When it comes into force, it will allow a reduced rate of non-resident withholding tax levied by the source country, on dividends, interest and royalties that is different from the 1975 convention. Source countries may require a waiver form or some certification of residency from the income recipient.
Recent Posts
- Update to changes to U.S. expatriation fee
- Update to changes to trust reporting
- Revised GILTI provisions under the Big Beautiful Bill
- U.S. Person Selling Canadian Principal Residence
- Changes to Annual & Lifetime Gift Tax Exemption
- Transfer Certificate Filing Requirements
- CEBA Loan tax implication rules
- Home office expense claim due to COVID-19
- May 22, 2020 Canada further extends filing deadlines due to COVID-19
- Extended deadlines to pay and file due to COVID-19



