<h3>Tax Rates</h3><table><tr><th>Item</th><th>Article reference</th><th>Applicable Rates</th><th>Comments</th></tr><tr><td>Dividends</td><td>Article 10</td><td>5%, 10%, 15%</td><td>5%: if the beneficial owner is a company controlling directly or indirectly at least 10% of the voting power. 10%: if paid by a non-resident owned investment corporation resident in Canada to a UAE company holding at least 10% voting power. 15%: all other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10%</td><td>0% (residence state only) if paid to the Government, a political subdivision, local authority, Central Bank, or specified wholly-owned financial institution.</td></tr></table>