Part XIII withholding tax
Canada imposes non-resident withholding tax on many types of income paid or credited to individuals, who are tax non-residents of Canada including, but not limited to:
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•ÌýÌýÌýÌý dividends
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•ÌýÌýÌýÌý interest (in some cases)
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•ÌýÌýÌýÌý royalties
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•ÌýÌýÌýÌý pension payments
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•ÌýÌýÌýÌý rents
The statutory withholding tax rate is 25% and may be reduced or eliminated by tax treaty provisions.
Where the aforementioned amounts or other similar types of passive income paid or credited to a non-resident of Canada, a payor is required to report such amounts and any taxes withheld on tax form NR4 slip, Statement of Amounts Paid or Credited to Non-Residents of Canada at the end
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Web page updated on 17 Mar 2025 13:22