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
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
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 see our Tax Law Questions page.