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    <title>Section 393(2); Table [For Payments to Non-Resident] - Income in respect of Units of an Investment Fund</title>
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    <description>Withholding tax applies to taxable income from units of an Investment Fund specified in section 224 when paid or credited to a non-resident unit holder, other than a company, or to a foreign company. The Investment Fund is responsible for deduction at the rates in force at the earlier of credit or payment. No threshold limit applies. Income exempt under Schedule V, Table Serial No. 2 is excluded, and withholding is confined to the taxable component of unit income.</description>
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      <description>Withholding tax applies to taxable income from units of an Investment Fund specified in section 224 when paid or credited to a non-resident unit holder, other than a company, or to a foreign company. The Investment Fund is responsible for deduction at the rates in force at the earlier of credit or payment. No threshold limit applies. Income exempt under Schedule V, Table Serial No. 2 is excluded, and withholding is confined to the taxable component of unit income.</description>
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