Can I continue trading without completing Form 8-3-6?

If you wish to apply for a WHT exemption or reduction under the terms of a DTT, you should complete Form 8-3-6, and return that Form to IBIE.

The following is a summary of the information you must provide when completing Form 8-3-6:…

IBKR does not provide the T1135 tax form. However, we provide a Supplement Foreign Income Worksheet for applicable IB Canada accounts and this form can be used  by clients to complete tax form T1135…

WHT is a set amount of income tax that is withheld at the time income is paid to a person.

Under Irish law, interest payments are considered income. This means that IBIE is legally required to deduct WHT from credit interests on uninvested cash balances in our clients’ securities accounts…

There is no deadline.  However, for applications made in 2023, a WHT exemption or rate reduction will only apply to interest payments made after IBIE has received a complete application.

If we have not processed your Form 8-3-6 by the time the next interest payment is made to your account we will refund any WHT deducted after the date we received your application. Refunds will be visible in the Withholding Tax section of a statement…