Canadian REIT income distributions to an IRA are subject to 15% withholding

CRA has confirmed that income distributions by a Canadian REIT to an IRA of a U.S.-resident are subject to 15% withholding (unless the REIT does not qualify under the Canadian REIT rules, in which case the distributions would benefit from the Treaty rules applicable to dividends).

Neal Armstrong. Summary of 11 July 2014 T.I. 2013-0497381E5 under Treaties – Art. 22.