Trump takes charge, assertive but untested 45th US president. WASHINGTON (AP) â Pledging emphatically to empower America's forgotten men and women, Donald Trump was sworn in as the 45th president of the United States Friday, taking command of a riven nation facing an unpredictable era under his assertive but untested leadership.
Dividends paid by a publicly traded Canadian corporation to non-resident shareholders are subject to a 25 per cent withholding tax. The general rate of 25 per cent can be reduced if Canada has a tax treaty with the non-residentsâ country.
Non SA source dividends are not taxable. South African dividends are not subject to normal tax but are subject to withholding tax at 15%. Taxable on non SA source dividends (included at a rate of 37.5%) at a maximum effective tax rate of 15%.This tax treatment is subject to the provisions of DTAs.outh African dividends are not subject to normal tax but are subject to withholding tax at 15%. Taxable on non SA source dividends (included at a rate of 37.5%) at a maximum effective tax rate of 15%. This tax treatment is subject to the provisions of DTAs.