|Income tax rate||15%||(1)||Treaty Network||Extensive|
|Capital gain tax rate||7.5%||Foreign exchange control||No|
|Branch tax rate||15%||Currency||Canadian Dollar (CAD)|
|Branch remittance tax||25%|
|Net Operating Losses (years)|
(1) Please note that provincial rates of 8% to 16% are not included. Furthermore, provinical sales taxes
are also not indicated above. Each province has a different rate applicable.