TBS WHT CalculatorWebsite update areas
- Section 152 non-resident payment categories
- Section 153 goods, services and contract rates
- Section 233 brokerage and commission rates
- ATL and non-ATL treatment
- Special 0.25% distribution-chain eligibility
- Federal and provincial schedule changes
This page should be expanded after formal legal review with amendment dates, affected provisions and worked examples. The controlling legislation prevails over summaries.
Important: This basic explainer is for general guidance. Verify the selected category, effective law, schedule, notification and any exemption before payment or filing.