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.
Qualified dividends are taxed at rates of 0%, 15% or 20% as compared to the ordinary rates ranging from 10% to 39.6%. To be a qualified dividend, the investor must have held the stock for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date, the IRS.