Part XIII — Tax on Income from Canada of Non-Residents

Withholding tax on Canadian-source income paid to non-residents — dividends, interest, rents, royalties, and pensions — and the treaty reductions that apply.

s.212

Non-resident withholding tax on Canadian-source income

Tax on income from Canada of non-resident persons

Section 212 imposes a 25% withholding tax (reduced by tax treaty) on amounts paid by Canadian residents to non-residents — dividends, intere…

Educational use only

Summaries are simplified explanations of the Act. They do not constitute legal or tax advice. The authoritative text is the Income Tax Act on Justice Canada .