Dividends issued by NYSE listed Canadian companies held within IRA accounts, have a 15% withholding tax applied by IB - at least on the IRA accounts that have authorization for Canadian trading; other US Brokers such as TD Ameritrade do not apply the tax. The Revenue Canada website seems to indicate that the brokers do not need to withhold this tax on IRAs if the broker has filed the correct paperwork with Revenue Canada. For IRA accounts buying the same companies on the Toronto exchange, IB apparently does not apply the tax; but their policies and Canadian tax reporting may vary by year. For 2009 and 2010 I have just received tax assessment notices from Revenue Canada for both taxable and tax-exempt accounts with rates up to 25%. Anyone know which US brokers have IRA accounts that let you buy both U.S. listed and Toronto listed stocks of Canadian companies, with dividends not having Canadian withholding taxes applied, and without generating assessment notices from Revenue Canada?