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US-Canada income tax convention, Article XII as amended: 10 percent, and 0 for copyright, software and know-how, United States and Canada

1 record was read from this source, dated 18 Oct 2026.

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Last checked 18 Oct 2026

What was read from it

Records read from this source
Record	Kind	As stated	Dated
US-Canada income tax convention, Article XII as amended: 10 percent, and 0 for copyright, software and know-how (Convention between the United States and Canada (1980) as amended, Art. XII(1)-(3) with the Protocol of 17 March 1995, Art. 7)	Law or ruling	The general Canadian rate is 10 percent, but copyright royalties, software and…	18 Oct 2026