Publication 54 Chapter 6. Tax Treaty Benefits Useful Items

 

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

Publication 597 discusses a number of treaty provisions that often apply to U.S. citizens or residents who may be liable for Canadian tax. 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.

About Publication 901, U.S. Tax Treaties

Information about Publication 901, U.S. Tax Treaties, including recent updates. Publication 901 explains whether a tax treaty between the U.S. and a particular country offers a reduced rate of, or possibly a complete exemption from, U.S. income tax for residents of that particular country.