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.
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
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