TERMIUM Plus®

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WITHHOLDING TAX DIVIDENDS [3 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2004-05-04

English

Subject field(s)
  • Taxation
CONT

All surplus distributed(e. g. dividends, interest, royalties, etc.) could be subjected to an additional flat rate withholding tax at the source which serves as an individualized prepayment of taxes on personal income.

French

Domaine(s)
  • Fiscalité
CONT

Prélèvement forfaitaire libératoire. Les revenus de placements financiers sont, comme les autres, soumis à l'impôt sur les revenus. Seule différence : on peut choisir de ne pas les soumettre à l'impôt classique sur le revenu, mais au prélèvement libératoire, impôt à taux forfaitaire unique, pour un même type de placement. On peut ainsi libérer définitivement les revenus concernés de tout impôt sur le revenu.

Spanish

Save record 1

Record 2 1999-03-24

English

Subject field(s)
  • Financial and Budgetary Management
  • Public Sector Budgeting
  • Finance
CONT

Under the Convention, a general rate of withholding tax of 5 per cent will apply to dividends paid to a company that controls at least 10 per cent of the voting power in the company paying the dividends.

OBS

Terminology found in the 1999 Federal Budget.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Budget des collectivités publiques
  • Finances
CONT

En vertu de la Convention, un taux général de retenue à la source de 5 % s'appliquera aux dividendes payés à une société qui contrôle au moins 10 % des droits de vote de la société qui paie les dividendes.

OBS

Terminologie extraite du Budget 1999.

Spanish

Save record 2

Record 3 1992-08-17

English

Subject field(s)
  • Investment
CONT

In the past, Canada has been prepared to reduce the withholding tax rates in our tax treaties with our major trading partners to 15 per cent for portfolio dividends and 10 per cent for direct dividends-those paid by a Canadian affiliate to a foreign parent or other corporation with a substantial interest in the affiliate

French

Domaine(s)
  • Investissements et placements

Spanish

Save record 3

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