2. Dividends -

2. Dividends

The treaty-reduced rate under the typical treaty is 5% if the beneficial owner of the dividends is a corporation that owns at least 10% of the voting stock. This is the case, for example, with the Canada-Hong Kong Income Tax Agreement (2012). Under the Canada-China Income Tax Agreement (1986), however, this rate is 10%. In all other cases, the treaty-reduced rate for dividends is 15%.


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