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
| Ministère/Organisme | Canada Revenue Agency. |
|---|---|
| Titre | Applicable rate of part XIII tax on amounts paid or credited to persons in countries with which Canada has a tax convention . |
| Titre de la série | Income tax information circular ; 76-12R6 |
| Type de publication | Série - Voir l'enregistrement principal |
| Langue | [Anglais] |
| Autres langues publiées | [Français] |
| Format | Électronique |
| Document électronique | |
| Note(s) | "Date: November 2, 2007." "This version is only available electronically." "This circular replaces Information Circular 76-12R5 dated November 26, 2001. The information in this circular relates to existing legislation and to conventions that are in force or that are signed but not yet in force, as of February 28, 2006." Issued also in French under title: Taux applicable de l’impôt de la partie XIII sur les sommes payées ou créditées aux personnes résidant dans des pays ayant conclu une convention fiscale avec le Canada. |
| Information sur la publication | [Ottawa] : Canada Revenue Agency, 2007. |
| Description | 31 p. |
| Numéro de catalogue |
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| Descripteurs | Taxation Income tax Taxation regulations |
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