About 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 Revision

Publication 597 (PDF PDF | HTML | eBook EPUB)

Recent Developments

None at this time.

Other Items You May Find Useful

All Publication 597 Revisions

About Form 1116, Foreign Tax Credit

About Form 1118, Foreign Tax Credit—Corporations

About Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)

Other Current Products