Canada's tax conventions

Information Circular 76-12R6 is being reviewed because of changes to Canada's tax conventions and the introduction of Form NR301, Declaration of Eligibility for Benefits Under a Tax Treaty for a Non-Resident Taxpayer, Form NR302, Declaration of Eligibility for Benefits Under a Tax Treaty for a Partnership With Non-Resident Partners, and Form NR303, Declaration of Eligibility for Benefits Under a Tax Treaty for a Hybrid Entity.

Please read IC76-12R6 in combination with the Pending updates to IC76-12 related to Forms NR301, NR302, and NR303. A revised version of the information circular will be available later.

For current withholding tax rates, go to the Non-resident Tax Calculator. You can also get the current tax rates and effective dates by contacting the International Tax Services Office at 1-800-267-3395 or visiting the Department of Finance Canada Web site and referring to a specific tax treaty or protocol.