Canada & Malta Double Tax Treaty

The Double Tax Treaty Malta Canada sets out a maximum Canadian withholding tax of 15% on dividends distributed by a Canada resident company to a Maltese resident beneficial owner of the dividend income.

The Double Tax Treaty Malta Canada sets out a maximum Canadian withholding tax of 15% on interest paid by a Canada resident to a Maltese resident beneficial owner of the interest income.

The Double Tax Treaty Malta Canada sets out a maximum Canadian withholding tax of 10% on royalties paid by a Canada resident to a Maltese resident beneficial owner of the royalty income.

The Double Tax Treaty Malta Canada states that the maximum Canadian withholding tax of 15% on periodic pension payments from Canada sources to a Maltese resident individual (the rate may be reduced by calculating the Canadian tax that would have been payable if the beneficial owner was resident in Canada resulting in a lower rate).

However, war veterans pensions or allowances or war disability benefits received by a Maltese resident individual may be exempt from tax in Malta if they are so exempt in Canada.