The Canada Revenue Agency (CRA) allows Fidelity to automatically apply favorable withholding tax rates if all of the following conditions are met:
The account holder is a nonresident of Canada who is either an individual who has an address in a country with which Canada has an applicable tax treaty.
Fidelity has a complete permanent address on file that is not a post office box or care of address.
Fidelity has no contradictory information on our files.
Fidelity has no reason to suspect the information is incorrect or misleading.
If you do not meet these criteria, you may still be eligible for reduced withholding by certifying your eligibility for treaty rates, or applying for an exemption directly with the CRA. You can print or download the appropriate forms at Fidelity.com/forms.