Interest Withholding Tax for Nonresident Lenders to Canadians

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Interest Withholding Tax for Nonresident Lenders to Canadians

Author(s): Lewy, Jules

Date: March 22 2004

Part XIII of the Canadian Income Tax Act (the act) imposes a nonresident withholding tax on nonresident lenders of 25 percent of any interest paid or credited by Canadian resident borrowers (and nonresident borrowers deemed to be Canadian residents).

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