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.
Income tax. 1  The interest rate charged on overdue taxes, Canada Pension Plan contributions, and employment insurance premiums will be 5%. 2  The interest rate to be paid on corporate taxpayer overpayments will be 1%. 3  The interest rate to be paid on non-corporate taxpayer overpayments will be 3%.