Canada Dividend Withholding Tax
Complete guide for international investors โ rates, reclaim deadlines, and which forms to file.
Last updated 2026-09-27
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 by filing a refund claim with the Canada Revenue Agency (CRA) within 2 years. Treaty rates for investors resident elsewhere are 15%, which leaves 10.0 percentage points to recover.
- Standard Dividend WHT
- 25.0%
- Most Common Treaty Rate
- 15%
- Reclaimable at That Rate
- 10.0%
- Reclaim Deadline
- 2yr
Form NR7-R โ Application for Refund of Part XIII Tax (Canada)
Calculate your refund from CanadaAbout Canada's Withholding Tax
Canada withholds 25% on dividends to non-residents. Ordinary arm's-length interest is generally exempt from Part XIII tax; participating-debt and certain non-arm's-length interest can differ. Treaty countries typically reduce dividend withholding to 15% (10% for some substantial shareholdings). Canada has a shorter 2-year reclaim window.
Available Forms
Official fileable form. Filing channel: the Canada Revenue Agency (NR7-R).
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 | |
|---|---|---|---|---|
| ๐บ๐ธUnited States | 25.0% | 15% | 10.0% | |
| ๐ฌ๐งUnited Kingdom | 25.0% | 15% | 10.0% | |
| ๐ฉ๐ชGermany | 25.0% | 15% | 10.0% | |
| ๐ซ๐ทFrance | 25.0% | 15% | 10.0% | |
| ๐ช๐ธSpain | 25.0% | 15% | 10.0% | |
| ๐ณ๐ฑNetherlands | 25.0% | 15% | 10.0% | |
| ๐ง๐ชBelgium | 25.0% | 15% | 10.0% | |
| ๐จ๐ญSwitzerland | 25.0% | 15% | 10.0% | |
| ๐ฎ๐นItaly | 25.0% | 15% | 10.0% | |
| ๐ธ๐ชSweden | 25.0% | 15% | 10.0% | |
| ๐ณ๐ดNorway | 25.0% | 15% | 10.0% | |
| ๐ฉ๐ฐDenmark | 25.0% | 15% | 10.0% | |
| ๐ซ๐ฎFinland | 25.0% | 15% | 10.0% | |
| ๐ฆ๐นAustria | 25.0% | 15% | 10.0% | |
| ๐ต๐นPortugal | 25.0% | 15% | 10.0% | |
| ๐ฎ๐ชIreland | 25.0% | 15% | 10.0% | |
| ๐ต๐ฑPoland | 25.0% | 15% | 10.0% | |
| ๐ฑ๐บLuxembourg | 25.0% | 15% | 10.0% | |
| ๐ฆ๐บAustralia | 25.0% | 15% | 10.0% | |
| ๐ธ๐ฌSingapore | 25.0% | 15% | 10.0% | |
| ๐ฏ๐ตJapan | 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 โ 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 โ Application for Refund of Part XIII Tax (Canada)
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%. Treaty rates for investors resident elsewhere are 15%, which leaves 10.0 percentage points to recover. 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 โ Application for Refund of Part XIII Tax (Canada) โ Official fileable form. Filing channel: the Canada Revenue Agency (NR7-R).. 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.
Calculate your refund from Canada โ freeNo account needed for the estimate ยท filing documents from โฌ9.99/year