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Canada Tax Treaties
51 active treaty partners
Canada maintains 51 active bilateral tax treaties. General dividend withholding rates across its treaty network range from 15% to 25% (median 15%), with qualified rates for direct investment ranging from 5% to 15%. Interest is fully exempt (0%) in 1 of 51 treaties, with rates up to 15% in others. Pension withholding ranges from 0% to 15%.
Tax System Overview
Corporate Rate15%
Individual Range15-33%
Capital Gains16.5%
CurrencyCAD
Key Facts
Treaty Model BasisOECD
Treaty Network95 treaties
Fiscal YearJan 1 - Dec 31
CurrencyCAD
Rate Distribution
General Dividends at 5% or below0 of 51 treaties
Qualified Dividends at 5% or below35 of 51 treaties
Interest at 0%1 of 51 treaties
Official Sources
Tax AuthorityCanada Revenue Agency (CRA)
Treaty AuthorityDepartment of Finance
Treaty Partners
| Partner | Dividends | Interest | Pensions | Status |
|---|---|---|---|---|
| 🇦🇺Australia | 15% / 5% | 10% | 0% | In force |
| 🇦🇹Austria | 15% / 5% | 10% | 0% | In force |
| 🇧🇪Belgium | 15% / 5% | 10% | 0% | In force |
| 🇧🇷Brazil | 25% / 15% | 15% | 0% | In force |
| 🇧🇬Bulgaria | 15% / 10% | 10% | 0% | In force |
| 🇨🇱Chile | 15% / 10% | 15% | 0% | In force |
| 🇨🇳China | 15% / 10% | 10% | 0% | In force |
| 🇨🇴Colombia | 15% / 5% | 10% | 15% | In force |
| ðŸ‡ðŸ‡·Croatia | 15% / 5% | 10% | 0% | In force |
| 🇨🇾Cyprus | 15% / 15% | 15% | 0% | In force |
| 🇨🇿Czech Republic | 15% / 5% | 10% | 0% | In force |
| 🇩🇰Denmark | 15% / 5% | 10% | 0% | In force |
| 🇪🇬Egypt | 15% / 15% | 15% | 0% | In force |
| 🇫🇮Finland | 15% / 5% | 10% | 0% | In force |
| 🇫🇷France | 15% / 5% | 10% | 0% | In force |
| 🇩🇪Germany | 15% / 5% | 10% | 0% | In force |
| 🇬🇷Greece | 15% / 5% | 10% | 0% | In force |
| ðŸ‡ðŸ‡°Hong Kong | 15% / 5% | 10% | 0% | In force |
| ðŸ‡ðŸ‡ºHungary | 15% / 5% | 10% | 0% | In force |
| 🇮🇳India | 25% / 15% | 15% | 0% | In force |
| 🇮🇩Indonesia | 15% / 10% | 10% | 0% | In force |
| 🇮🇪Ireland | 15% / 5% | 10% | 0% | In force |
| 🇮🇱Israel | 15% / 5% | 10% | 0% | In force |
| 🇮🇹Italy | 15% / 5% | 10% | 0% | In force |
| 🇯🇵Japan | 15% / 5% | 10% | 0% | In force |
| 🇱🇺Luxembourg | 15% / 5% | 10% | 0% | In force |
| 🇲🇾Malaysia | 15% / 15% | 15% | 0% | In force |
| 🇲🇽Mexico | 15% / 5% | 10% | 15% | In force |
| 🇳🇱Netherlands | 15% / 5% | 10% | 0% | In force |
| 🇳🇿New Zealand | 15% / 5% | 10% | 0% | In force |
| 🇳🇬Nigeria | 15% / 12.5% | 12.5% | 0% | In force |
| 🇳🇴Norway | 15% / 5% | 10% | 0% | In force |
| 🇵🇰Pakistan | 15% / 15% | 15% | 0% | In force |
| 🇵🇪Peru | 15% / 10% | 15% | 15% | In force |
| 🇵ðŸ‡Philippines | 15% / 15% | 15% | 0% | In force |
| 🇵🇱Poland | 15% / 5% | 10% | 0% | In force |
| 🇵🇹Portugal | 15% / 10% | 10% | 0% | In force |
| 🇷🇴Romania | 15% / 5% | 10% | 0% | In force |
| 🇸🇬Singapore | 15% / 5% | 15% | 0% | In force |
| 🇸🇰Slovak Republic | 15% / 5% | 10% | 0% | In force |
| 🇿🇦South Africa | 15% / 5% | 10% | 0% | In force |
| 🇰🇷South Korea | 15% / 5% | 10% | 0% | In force |
| 🇪🇸Spain | 15% / 5% | 10% | 0% | In force |
| 🇸🇪Sweden | 15% / 5% | 10% | 0% | In force |
| 🇨ðŸ‡Switzerland | 15% / 5% | 10% | 0% | In force |
| 🇹ðŸ‡Thailand | 15% / 15% | 15% | 0% | In force |
| 🇹🇷Turkey | 20% / 15% | 15% | 0% | In force |
| 🇦🇪United Arab Emirates | 15% / 5% | 10% | 0% | In force |
| 🇬🇧United Kingdom | 15% / 5% | 10% | 0% | In force |
| 🇺🇸United States | 15% / 5% | 0% | 15% | In force |
| 🇻🇳Vietnam | 15% / 5% | 10% | 0% | In force |