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Searching Content indexed under Corporate and Company Law by Bill Maclagan ordered by Published Date Descending.
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Application Of Treaty Benefits To Partnerships
In Canada, dividends, interest, royalties and certain other payments paid to non-residents are subject to 25% withholding tax on the gross amount pursuant to the Income Tax Act (Canada) (the Act). Under most of Canada’s tax treaties, including the Canada-U.S. Tax Convention (the US Treaty) and the Canada-U.K. Tax Convention (the UK Treaty), the withholding rate is reduced on payments to persons who are residents of the U. S. or the U.K., respectively for purposes of the US Treaty or the U
Canada
 
7 Dec 2004
2
Solving Non-Compliance Through Voluntary Disclosure
The Income Tax Act (Canada) (the Act) imposes a variety of technical rules, filing requirements and reporting requirements. Failure to comply can lead to interest charges, penalties and, potentially, criminal sanctions.
Canada
25 Feb 2004
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