DoubleTaxationSingapore – Canada tax treaty: residence, 183 days, rates
Convention between the Government of the Republic of Singapore and the Government of Canada for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income (signed at Singapore on 6 March 1976), with Protocol, as amended by the Protocol of 29 November 2011 and modified by the MLI
- Signed: 06/03/1976
- In force since: 23/09/1977
- Official text
If both countries treat you as resident
- A dual-resident individual is deemed to be a resident of the State in which he has a permanent home available to him; if he has a permanent home available in both States, of the State with which his personal and economic relations are closer (centre of vital interests). Art. 4(2)(a) of the Singapore–Canada Convention
- Same wording as the IRAS text: permanent home → centre of vital interests → habitual abode → mutual agreement; no nationality step. The Department of Finance page states that its electronic version is for convenience only. Article IV(2), Convention between Canada and the Republic of Singapore (Department of Finance Canada reference text)
- If the State of the centre of vital interests cannot be determined, or if he has no permanent home available in either State, he is deemed to be a resident of the State in which he has an habitual abode. Art. 4(2)(b) of the Singapore–Canada Convention
- If he has an habitual abode in both States or in neither of them, the competent authorities of the Contracting States settle the question by mutual agreement. There is no nationality test. Art. 4(2)(c) of the Singapore–Canada Convention
Income: who taxes it
| Income | Treaty rule | Article |
|---|---|---|
| Salary (employment) | The country where the work is done may tax it. Exempt if all apply: no more than 183 days in the calendar year; the employer is not resident there; the pay is not borne by its permanent establishment there. | Art. 14(2) |
| Self-employment, business, services | Country of residence; the other country taxes profits of a permanent establishment (fixed base) there, or if your stay there reaches 183 days in the calendar year. | Art. 7, Art. 14 |
| Pension | Only the source country (for pensions, the paying country). | Art. 17 |
| State pension (social security) | Only the source country (for pensions, the paying country). | Art. 17 |
| Government service | Usually only the paying country; exception: service in the other country by its national. | Art. 18(1) |
| Government service pension | General rules for pensions apply. | Art. 18(1) |
| Rent from real estate | The country where the property is located may tax; the country of residence relieves double taxation. | Art. 6(1) |
| Dividends | Source country: at most 15%; the country of residence relieves double taxation. | Art. 10(2) |
| Interest (deposits, bonds, loans) | Source country: at most 15%; the country of residence relieves double taxation. Other rates or exemptions apply in some cases (see the article). | Art. 11(2) |
| Royalties (copyright, licences) | Source country: at most 15%; the country of residence relieves double taxation. | Art. 12(2) |
| Sale of property or shares | Real estate: the country where it is located may tax. Shares of companies deriving their value mainly from real estate: the same. Other property: under certain conditions the source country may also tax (see the article). | Art. 13 |
| Other income | The source country may tax; the country of residence relieves double taxation. | Art. 20(2) |
How double taxation is relieved
- Canada: credit for the tax paid in the source country, up to the country’s own tax on that income Art. 22(2)(a)
- Singapore: credit for the tax paid in the source country, up to the country’s own tax on that income Art. 22(3)
Data checked: 10/11/2026. A short summary for individuals; the full conditions, exceptions and protocols are in the treaty text. General information, not legal advice.