Tax Facts
International Withholding Tax Rates (%)
| Interest | Dividend | Royalties | Rent | Pensions & Annuities | Trust | ||
| & rent of personal property | from real property in Canada | ||||||
| Selected Tax Treaty Countries | -1 | -2 | |||||
| United Kingdom | 10 | 5% or 10% | 0/10 | 25 | 0/10/25 | 15 | |
| United States | 10 (0/7) | 5% or 10% | 0/10 | 25 | 0/10/25 | 15 | |
| Israel | 15 | 15 | 0/15 | 25 | 15/25 | 15/25 | |
| Non-tax Treaty Countries | 25 | 25 | 25 | 25 | 25 | 25 | |
| Notes | |||||||
| (1) Certain payments are exempt from withholding tax including interest put to arms-length parties since January 2008 | |||||||
| (2) Rates vary according to ownership percentage, and whether the payments are made to an individual or a corporation | |||||||