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Treaty withholding matrix
What this is
If you move abroad, how much does Canada still tax?
When a non-resident receives Canadian-source income (pension, RRSP withdrawal, dividends, interest), Canada withholds Part XIII tax. Default is 25%. Tax treaties reduce that for specific countries + income types.
- ·Default Part XIII rate: 25% on most cross-border payments to non-residents.
- ·Treaty countries get lower rates: typical periodic pension 15%, dividends 5-15%, interest 0-10%.
- ·Lump-sum RRSP withdrawal almost never gets a treaty benefit — stays at 25%.
- ·You must file the NR74 form to confirm residency status before treaty rates apply.
| Country | Code | Rate | Notes |
|---|---|---|---|
| United States | USA | 15% | In force · Canada-US Tax Convention (1980, amended 2007 protocol). Articles XVIII (pensions), X (dividends), XI (interest). Domestic interest withholding 0% under treaty. |
| United Kingdom | GBR | 15% | In force · Canada-UK Tax Convention (1978, 2014 protocol). Articles 17 (pensions), 10, 11. |
| Germany | DEU | 15% | In force · Canada-Germany Tax Convention (2001). Articles 18 (pensions), 10, 11. |
| Portugal | PRT | 15% | In force · Canada-Portugal Convention (1999, in force 2001). Article 18 pension rate capped at 15%. |
| Spain | ESP | 15% | In force · Canada-Spain Convention (1976, 2014 protocol). |
| Italy | ITA | 15% | In force · Canada-Italy Convention (2002 update). |
| Mexico | MEX | 15% | In force · Canada-Mexico Convention (2006). No SSA, so OAS portability not guaranteed past 6 months. |
| Australia | AUS | 15% | In force · Canada-Australia Convention (1980, 2002 protocol). |
| New Zealand | NZL | 15% | In force · Canada-New Zealand Convention (2012). |
| Switzerland | CHE | 15% | In force · Canada-Switzerland Convention (1997, 2010 protocol). |
| Netherlands | NLD | 15% | In force · Canada-Netherlands Convention (1986, 1997 + 2013 protocols). |
| Ireland | IRL | 15% | In force · Canada-Ireland Convention (2003). |
| France | FRA | 25% | In force · Canada-France Tax Convention (1975, 1995 protocol). Article 18 (pensions taxed in source state at full 25%). |
| Japan | JPN | 25% | In force · Canada-Japan Convention (1986). Pensions taxed in source state at default Part XIII rate. |
| Costa Rica | CRI | 25% | Signed, not in force · No bilateral tax treaty in force. Default Part XIII 25% applies. No SSA: OAS stops after 6 months absence unless 20-year residency met. |
| Panama | PAN | 25% | In force · Canada-Panama Convention (2010, in force 2013). Pension at source rate. No SSA. |
| Bahamas | BHS | 25% | Signed, not in force · No bilateral tax treaty. Default Part XIII 25% on all cross-border payments. |
Educational. Not financial advice. Destination country's own tax is NOT included — verify with a cross-border CPA before moving. Some treaties have a 'tie-breaker' rule for dual residence.