5. Royalties -

5. Royalties

Under Canada’s typical income tax treaty, Part XIII tax on royalties is reduced to 10% while a full exemption is available for:

  • software licence fees;
  • payments for the use of, or the right to use, any patent or information concerning industrial, commercial or scientific experience (other than such information provided in connection with a rental or franchise agreement); and

copyright and similar fees in respect of the production or reproduction of any literary, dramatic, musical or artistic work (other than  payments in respect of motion pictures and works on film, videotape or other means of reproduction for use in connection with television).

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