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Unformatted text preview: unless a international tax treaty between Canada and your home country reduces the rate * Major types of payments that may be subject to Canadian withholding tax when paid to non-residents: o interest o dividends o rents o royalties o pension benets o registered retirement savings plan (RRSP) and registered retirement income fund (RRI) payments o certain management and administration fees * The direct sale of goods and services across international boundaries between independent parties is not subject to withholding tax...
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- Spring '11