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withholding-taxAnswered

What Canadian withholding tax applies to payments to non-residents?

OC
Olivia Chen
May 11, 2026 3,382 views 1 answer
Canadawithholding taxPart XIIInon-resident

I am paying an overseas shareholder, lender or licensor from Canada. Please explain Part XIII withholding in normal language, including treaty relief and why forms NR301, NR302 and NR303 matter.

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