{"query":"What is the India–Canada treaty withholding rate on royalties and fees for techn","matches":[{"id":"auto_wht_canada","question":"What is the India–Canada treaty withholding rate on royalties and fees for technical services?","answer":"Royalty: 15% of the gross amount — Article 12 (Royalties and fees for included services), India–Canada DTAA (as amended through 20 Aug 2026). Equipment-use royalties (industrial, commercial or scientific equipment) take a separate rate: 10%. FTS: 15% — Article 12(4) — styled 'fees for included services' (FIS), US-treaty pattern, inside the royalty article. The FTS article carries a MAKE-AVAILABLE restriction in the treaty text itself — services must make technology available (enable independent application) before they are taxable as FTS. Gate: the treaty rate applies only through s.393(2) Sl. No. 17 → s.2(90)(c) with the s.159(8) TRC + Form 10F gate met; domestic comparator 20% + surcharge/cess (s.207(2)). Notes: FTS styled as 'fees for included services' (US-treaty pattern) and housed inside the royalty article (Art 12), not a separate article; make-available restriction in treaty text itself; spent first-five-years rate tier (15% govt payer / 20% others) — big4 tables still print '10/15/20', but 20% no longer applies today; 10% limb covers equipment royalties AND FIS ancillary to equipment use (Art 12(2)(b)); Art 12(5) exclusions: services linked to sale of property, teaching, personal services of employees, Art 14 professional services.","pinpoint":"Article 12 (Royalties and fees for included services), India–Canada DTAA","confidence":"verified","as_at":"14 Aug 2026","match_score":2,"treaty":"India–Canada"},{"id":"canada_reg105_withholding","question":"What is the Canadian Regulation 105 withholding rate on service fees?","answer":"15% on fees, commissions or other amounts paid to a non-resident for services rendered in Canada — Regulation 105. It is a collection mechanism, not a final tax: it applies regardless of treaty outcome, and the non-resident recovers it through filing.","pinpoint":"Income Tax Regulations (Canada), Reg 105","confidence":"administrative","as_at":"14 Aug 2026","match_score":1,"value":15}],"engine":"deterministic","llm_in_path":false}