Publications 597, Information on the United States-Canada Income Tax Treaty
Publication 597 provides information on the income tax treaty between the United States and Canada. It discusses a number of treaty provisions that often apply to U.S. citizens or residents who may be liable for Canadian tax.
Other Items You May Find Useful:
Publication 514, Foreign Tax Credit for Individuals
Form 1116, Foreign Tax Credit
Form 1118, Foreign Tax Credit—Corporations
Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)
Form 8891, U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans.
Comment on Form 597
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