It doesn't matter whether the recipient is an individual, an actual person, or a corporation, the fixed rate under our act is 25%, and then it's 10% under the treaty.
On December 6th, 2007. See this statement in context.
On December 6th, 2007. See this statement in context.
December 6th, 2007 / 3:40 p.m.
Senior Chief, Tax Legislation Division, Tax Policy Branch, Department of Finance
It doesn't matter whether the recipient is an individual, an actual person, or a corporation, the fixed rate under our act is 25%, and then it's 10% under the treaty.
See context to find out what was said next.