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    <title>Table [For Payments to Non-Resident]-Income in respect of Units of an Investment Fund</title>
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    <description>Withholding tax applies where an Investment Fund specified in section 224 pays or credits taxable income relating to its units to a non-resident unit holder, other than a company, or a foreign company. The fund must deduct tax at rates in force at the earlier of credit or payment, without any monetary threshold. The withholding base excludes income exempt under Schedule V; accordingly, deduction applies only to the taxable component of income distributed to the eligible non-resident investor.</description>
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      <description>Withholding tax applies where an Investment Fund specified in section 224 pays or credits taxable income relating to its units to a non-resident unit holder, other than a company, or a foreign company. The fund must deduct tax at rates in force at the earlier of credit or payment, without any monetary threshold. The withholding base excludes income exempt under Schedule V; accordingly, deduction applies only to the taxable component of income distributed to the eligible non-resident investor.</description>
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