Double Taxation Treaty countries and rates - Canada

08.01.2019

Note: Clearstream Banking provides these rates for information purposes only and does not guarantee that this information is correct, complete and accurate. Clearstream Banking does not assume liability for any damages, direct or indirect, that may arise from the reliance on or the use of this information. The rate as prescribed in the DTT assumes that the beneficial owner does not hold a substantial percentage of the share capital of the company paying the dividend. Different rates may apply for substantial holdings and other specific entities. Please refer to the actual DTT or your tax adviser for further information.

Country of Residence

Dividends (%)

Trust instrument income (%)

Algeria

15

25

Argentina

15

15

Armenia

15

15

Australia

15

15

Austria

15

15

Azerbaijan

15

15

Bangladesh

15

25

Barbados

15

15

Belgium

15

15

Brazil

25

25

Bulgaria

15

15

Cameroon

15

25

Chile

15

15

China

15

25

Croatia

15

15

Colombia

15

15

Cyprus

15

15

Czech Republic

15

15

Denmark

15

15

Dominican Republic

18

18

Ecuador

15

15

Egypt

15

15

Estonia

15

15

Finland

15

15

France

15

15

Gabon

15

25

Germany

15

25

Greece

15

15

Guyana

15

25

Hong Kong

15

25

Hungary

15

15

Iceland

15

15

India

25

15

Indonesia

15

25

Ireland

15

15

Israel

15

15

Italy

15

15

Ivory Coast

15

25

Jamaica

15

15

Japan

15

25

Jordan

15

25

Kazakhstan

15

25

Kenya

25

25

Korea, Republic of

15

15

Kuwait

15

25

Kyrgyzstan

15

15

Latvia

15

15

Lithuania

15

15

Luxembourg

15

15

Malaysia

15

15

Malta

15

15

Mexico

15

15

Moldova

15

15

Mongolia

15

15

Morocco

15

25

Netherlands

15

15

New Zealand

15

15  3)

Nigeria

15

25

Norway

15

15

Oman

15

15

Pakistan

15

15

Papua New Guinea

15

25

Peru

15

15

Philippines

15

25

Poland

15

15

Portugal

15

15

Romania

15

25

Russia

15

25

Senegal

15

15

Serbia

15

15

Singapore

15

15

Slovakia

15

15

Slovenia

15

15

South Africa

15

15

Spain

15

15

Sri Lanka

15

15

Sweden

15

15

Switzerland

15

15

Tanzania

25

25

Thailand

15

15

Trinidad and Tobago

15

25

Tunisia

15

15

Turkey

20

15

Ukraine

15

15

United Arab Emirates

15

15

United Kingdom

15

15

U.S.A.

15

15

Uzbekistan

15

25

Venezuela

15

25

Vietnam

15

15

Zambia

15

15

Zimbabwe

15

15

All other countries

25

25