The Canada Revenue Agency has published a notice concerning the effect of the MFN provision of the 1996 Canada-Lithuania tax treaty with respect to royalties.
---
Canada–Lithuania Income Tax Convention: "Most Favoured Nation" provision takes effect to eliminate source-state taxation rights in respect of certain royalties
Effective January 1, 2019, the withholding rate described in paragraph 2 of Article 12 of the Canada–Lithuania Tax Convention has been eliminated with respect to certain…