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<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% / 15%</td><td>5%: Company controlling at least 10% voting power (Canada) or capital (Oman). 15%: All other cases.</td></tr><tr><td>Interest</td><td>Article 11</td><td>10% / 0% (residence state only)</td><td>10% general rate. 0% (residence state only) applies to government entities, specific export credit institutions, and qualifying pension plans.</td></tr></table>

Agreement between the Government of the SULTANATE OF OMAN and the Government of CANADA for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital

StatusIn Force

Signed on30 June 2004

Entered into force27 April 2005

Amended on-

Terminated on-

The Government of The Sultanate of Oman and the Government of Canada, desiring to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows: