GROUP TAXATION
Group taxation is not permitted.
TAX INCENTIVES
Inward investment/Substantial regional development incentives are available under various federal and provincial programs to encourage corporations to locate their manufacturing facilities in areas of slow economic growth.
Capital investment/In specified regions of Canada, a 10% investment tax credit is available for different forms of capital investment.
WITHHOLDING TAXES
Canada is continually renegotiating and extending its network of treaties, some with retroactive effect. This table is a summary only. The applicable treaty should be consulted to determine the withholding tax rate that applies in a particular circumstance.
Recipient Dividends (1) Interest (2) Royalties(3)
% % %
Resident corporations
and individuals………………… Nil Nil Nil
Nonresident corporations
individuals:
Nontreaty…………………………… 25 25 25
Treaty:
Algeria (4) …………………… 15 15 15
Argentina………………………… 10 or 15 (5) 12.5 3,5,10, or 15
Australia………………………… 15 15 10
Austria (4) …………………… 5 or 15 10 10
Bangladesh ……………………… 15 15 10
Barbados ………………………… 15 15 10
Belgium…………………………… 15 15 10
Brazil …………………………… 15 or 25 (5) 15 15 or 25
Bulgaria (6) …………………… 10 or 15 (5,7) 10 10 (7)
Cameroon (8) …………………… 15 15 15
Chile (4) ……………………… 10 or 15 (5,7) 15 (7) 15 (7)
China, P.R. (9) ……………… 10 or 15 (5) 10 10
Croatia (4) …………………… 5 or 15 (5)
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