Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention . : Rv48-3/76-12R6-2007E-PDF

This circular is for the information and guidance of persons who pay or credit amounts subject to tax under Part XIII of the Income Tax Act (the “Act”) of Canada to residents in countries with which Canada has a tax convention; such residents are either the beneficial owners (see 4 below) of such amounts or are the non-resident agents or nominees of those beneficial owners. It is also intended for Canadian residents who pay amounts subject to Part XIII tax to a Canadian resident agent or nominee of the non-resident beneficial owners if the payer knows that the beneficial owners are non-residents in countries with which Canada has a tax convention.

Lien permanent pour cette publication :
publications.gc.ca/pub?id=9.822013&sl=1

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