Double Taxation Treaty countries and rates - Canada

Note: Clearstream Fund Centre provides these rates for information purposes only and does not guarantee that this information is correct, complete and accurate. Clearstream Fund Centre 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	Trust instrument income (%)
Algeria	25
Argentina	15
Armenia	15
Australia	15
Austria	15
Azerbaijan	15
Bangladesh	25
Barbados	15
Belgium	15
Brazil	25
Bulgaria	15
Cameroon	25
Chile	15
China	25
Croatia	15
Colombia	15
Cyprus	15
Czech Republic	15
Denmark	15
Dominican Republic	18
Ecuador	15
Egypt	15
Estonia	15
Finland	15
France	15
Gabon	25
Germany	25
Greece	15
Guyana	25
Hong Kong	25
Hungary	15
Iceland	15
India	15
Indonesia	25
Ireland	15
Israel	15
Italy	15
Ivory Coast	25
Jamaica	15
Japan	25
Jordan	25
Kazakhstan	25
Kenya	25
Korea, Republic of	15
Kuwait	25
Kyrgyzstan	15
Latvia	15
Lithuania	15
Luxembourg	15
Madagascar	25
Malaysia	15
Malta	15
Mexico	15
Moldova	15
Mongolia	15
Morocco	25
Netherlands	15
New Zealand	15
Nigeria	25
Norway	15
Oman	15
Pakistan	15
Papua New Guinea	25
Peru	15
Philippines	25
Poland	15
Portugal	15
Romania	25
Russia	25
Senegal	15
Serbia	15
Singapore	15
Slovakia	15
Slovenia	15
South Africa	15
Spain	15
Sri Lanka	15
Sweden	15
Switzerland	15
Tanzania	25
Thailand	15
Trinidad and Tobago	25
Tunisia	15
Turkey	15
Ukraine	15
United Arab Emirates	15
United Kingdom	15
U.S.A.	15
Uzbekistan	25
Venezuela	25
Vietnam	15
Zambia	15
Zimbabwe	15
All other countries	25

Double Taxation Treaty countries and rates - Canada - CFCL