IRS Logo
Print - Click this link to Print this page

Publication 597, Information on the United States - Canada Income Tax Treaty

This publication 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.


Current Products


Recent Developments

 

Other Items You May Find Useful:

All Publication 597 Revisions

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.

Other Current Products


Comment on Form 597

Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

Caution: We cannot respond to tax-related questions submitted using this page. Instead, please visit Tax Law Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business).

Page Last Reviewed or Updated: 30-Jan-2014