From Grok:
(PS 1： AI的便利之例子， 我之前GOOGLE了很多，也問了注冊會計， 發現很多會計都說不清楚，現在Grok一下就清清楚楚了）
（PS 2： 目前發現 Divident 需付 Withholding Tax 的有： NVDA， QQQ， TSLL，MSTX。 大家補充。。。）
羨慕/祝賀在美國的盆友，你們投資簡單多了，哈哈
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For Canadian investors, the taxation of U.S. stock dividends involves understanding both U.S. and Canadian tax rules:
- U.S. Withholding Tax: Generally, the U.S. imposes a 30% withholding tax on dividends paid to non-residents, including Canadians. However, due to the Canada-U.S. Tax Treaty, this rate is reduced to 15% for Canadian residents. This means that when you receive dividends from U.S. stocks, 15% of those dividends will be withheld by the U.S. before they reach you.
- Canadian Tax Treatment:
- In Non-Registered Accounts: Dividends received are also taxable in Canada. However, you can claim a foreign tax credit for the 15% U.S. withholding tax against your Canadian tax liability to avoid double taxation. This credit is generally applied when you file your Canadian tax return.
- In Registered Accounts like RRSP/TFSA/RESP:
- RRSP: Dividends from U.S. stocks held in an RRSP are not subject to U.S. withholding tax under the treaty, meaning no 15% tax is withheld.
- TFSA/RESP: The 15% U.S. withholding tax still applies, but you cannot claim a foreign tax credit because these accounts do not generate taxable income in Canada.
- Capital Gains: The U.S. does not withhold tax on capital gains from stocks sold by non-residents unless the gains are from U.S. real property or specific other situations. Thus, there’s no 10% or any other withholding tax on capital gains from U.S. stocks for Canadian investors. However, in Canada, you would need to report and pay tax on capital gains at your marginal tax rate, but only on 50% of the gain (net of any costs).
Conclusion:
- For dividends from U.S. stocks, a Canadian investor will typically see 15% withheld by the U.S., not 10%.
- There’s no withholding tax on capital gains from U.S. stocks for Canadians.
Remember, tax laws can be complex and subject to change, so it’s always wise to consult with a tax professional for personalized advice based on your specific situation.
