Canada Dividend Withholding Tax
Complete guide for international investors — rates, reclaim deadlines, and which forms to file.
Last updated 2026-06-15
Canada withholds 25.0% on dividends paid to non-resident investors. If you live in a country with a tax treaty, you can reclaim the difference between that rate and your treaty rate (typically 15%) — up to 10.0 percentage points — by filing a refund claim with the Canada Revenue Agency (CRA) within 2 years.
About Canada's Withholding Tax
Canada withholds 25% on dividends and interest to non-residents. Treaty countries typically reduce this to 15% (10% for some substantial shareholdings). Canada has a shorter 2-year reclaim window.
Available Forms
Application for refund of Part XIII tax withheld on Canadian income
Deadline: 2 years
Reclaim by Investor Residence Country
How much investors from each country can reclaim from Canada's 25.0% withholding tax. Click your residence country for a detailed guide.
| Your residence country | Standard WHT | Treaty rate | Reclaimable | |
|---|---|---|---|---|
| 🇺🇸United States | 25.0% | 15% | 10.0% | |
| 🇬🇧United Kingdom | 25.0% | 15% | 10.0% | |
| 🇩🇪Germany | 25.0% | 15% | 10.0% | |
| 🇫🇷France | 25.0% | 15% | 10.0% | |
| 🇪🇸Spain | 25.0% | 15% | 10.0% | |
| 🇳🇱Netherlands | 25.0% | 15% | 10.0% | |
| 🇧🇪Belgium | 25.0% | 15% | 10.0% | |
| 🇨🇭Switzerland | 25.0% | 15% | 10.0% | |
| 🇮🇹Italy | 25.0% | 15% | 10.0% | |
| 🇸🇪Sweden | 25.0% | 15% | 10.0% | |
| 🇳🇴Norway | 25.0% | 15% | 10.0% | |
| 🇩🇰Denmark | 25.0% | 15% | 10.0% | |
| 🇫🇮Finland | 25.0% | 15% | 10.0% | |
| 🇦🇹Austria | 25.0% | 15% | 10.0% | |
| 🇵🇹Portugal | 25.0% | 15% | 10.0% | |
| 🇮🇪Ireland | 25.0% | 15% | 10.0% | |
| 🇵🇱Poland | 25.0% | 15% | 10.0% | |
| 🇱🇺Luxembourg | 25.0% | 15% | 10.0% | |
| 🇦🇺Australia | 25.0% | 15% | 10.0% | |
| 🇸🇬Singapore | 25.0% | 15% | 10.0% | |
| 🇯🇵Japan | 25.0% | 15% | 10.0% |
* Treaty rates shown are standard DTT dividend rates. Lower rates may apply to substantial shareholdings. Consult your tax advisor for your specific situation.
How to reclaim Canada withholding tax
- 1
Confirm the tax withheld
Check your dividend voucher or broker statement — Canada should show 25.0% withheld at source.
- 2
Get a certificate of tax residence
Request a certificate of tax residence from your home country's tax authority for the year the dividend was paid.
- 3
Complete NR7-R
Fill in the Canada reclaim form with your dividend amounts and the tax withheld.
- 4
Submit before the deadline
File your claim with the Canada Revenue Agency (CRA) within 2 years.
Frequently asked questions
How much Canada dividend withholding tax can I reclaim?
Canada withholds 25.0%. Investors resident in tax-treaty countries can usually reclaim down to a 15% treaty rate — about 10.0 percentage points — leaving 15% as final tax. Your exact treaty rate depends on your country of residence.
What is the deadline to reclaim Canada withholding tax?
2 years, counted (in most cases) from the end of the year the dividend was paid. After the deadline the claim is time-barred and the overpaid tax cannot be recovered.
Which form do I use to reclaim Canada withholding tax?
NR7-R — Application for refund of Part XIII tax withheld on Canadian income. It is submitted to the Canada Revenue Agency (CRA).
Do I need a certificate of tax residence?
Yes. Most tax authorities require a certificate of tax residence from your home country to grant the reduced treaty rate on a withholding tax reclaim.
Ready to reclaim your Canada withholding tax?
Tax Reclaim generates the exact form you need, pre-filled with your dividend data.
Start your claim — it's free