Internal Revenue Service United States Department of the Treasury

Publication 597 (09/2011), Information on the United States — Canada Income Tax Treaty

Revised: September 2011


Table of Contents

  • Publication 597 - Introductory Material
    • Introduction
  • Publication 597 - Main Content
    • Application of Treaty
      • Personal Services
        • Pensions, Annuities, Social Security, and Alimony
          • Roth IRAs.
          • Tax-deferred plans.
        • Investment Income From Canadian Sources
          • Other Income
            • Charitable Contributions
              • Qualified charities.
            • Income Tax Credits
            • Competent Authority Assistance
            • How To Get Tax Help
              • Text of Treaty
              • U.S. Taxation
              • Canadian Taxation
          • Index
               Next

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