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.
For dividends that do not meet the above criteria, the effective qualified dividend tax rate is determined by the date on which the dividend was paid and the individual's ordinary income tax bracket.or dividends that do not meet the above criteria, the effective qualified dividend tax rate is determined by the date on which the dividend was paid and the individual's ordinary income tax bracket.