WITHHOLDING
TAX RATES
| Amount |
Federal
All Provinces
*Except Quebec |
Quebec
Resident |
| Federal |
Provincial |
| Up
to $5,000 |
10%
|
5%
|
18% |
17% |
16% |
| 5,000.01
to $15,000 |
20%
|
10%
|
21.5% |
20.75% |
20% |
| $15,000.01
and over |
30%
|
15%
|
21.5% |
20.75% |
20% |
Payments
may commence immediately but any payments made in the calendar year of purchase,
including minimum payments, are subject to withholding tax. Otherwise only
payments in excess of the minimum are subject to the withholding taxes.
|
