Double Taxation Treaty countries and rates - Canada
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 |
Madagascar | 15 | 25 |
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 |