- 5% on dividends between affiliated companies
- 15% on dividends in all other cases
- 10% on interest and royalties.
Entry into force
The treaty will have effect in Canada for tax withheld at source on amounts paid or credited to non-residents, on or after January 1, 2013. For other taxes, the treaty will have effect for taxation years beginning on or after January 1, 2013.
For more information, contact your KPMG adviser.