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1040x Taxact

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1040x Taxact

1040x taxact Publication 597 - Introductory Material Table of Contents Introduction Introduction This publication provides information on the income tax treaty between the United States and Canada. 1040x taxact It discusses a number of treaty provisions that often apply to U. 1040x taxact S. 1040x taxact citizens or residents who may be liable for Canadian tax. 1040x taxact Treaty provisions are generally reciprocal (the same rules apply to both treaty countries). 1040x taxact Therefore, a Canadian resident who receives income from the United States may refer to this publication to see if a treaty provision may affect the tax to be paid to the United States. 1040x taxact This publication does not deal with Canadian income tax laws; nor does it provide Canada's interpretation of treaty articles, definitions, or specific terms not defined in the treaty itself. 1040x taxact The United States—Canada income tax treaty was signed on September 26, 1980. 1040x taxact It has been amended by five protocols, the most recent of which generally became effective January 1, 2009. 1040x taxact In this publication, the term “article” refers to the particular article of the treaty, as amended. 1040x taxact Prev  Up  Next   Home   More Online Publications
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The 1040x Taxact

1040x taxact Publication 915 - Additional Material Prev  Up  Next   Home   More Online Publications