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.
None at this time.
Other Items You May Find Useful
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)
About Form 8891, U.S. Information Return for Beneficiaries of Certain Canadian Registered Retirement Plans.
Comment on Form 597
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