Αποτελέσματα Αναζήτησης
The U.S. organizations listed in this guide are approved for the exemption from Canadian Non-Resident Tax under Article XXI, paragraphs 1 and 2 of the Canada – U.S. Income Tax Convention with effect to March 31, 2022.
- Convention Between Canada and the United States of America
Canada and the United States of America, desiring to...
- Convention between Canada and the United States of America with Respect ...
Canada and the United States of America, desiring to...
- Convention Between Canada and the United States of America
7 Αυγ 2024 · Canada - Tax treaty documents. The complete texts of the following tax treaty documents are available in Adobe PDF format. If you have problems opening the pdf document or viewing pages, download the latest version of Adobe Acrobat Reader.
Canada and the United States of America, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows: Article I. Personal Scope.
If you are a U.S. citizen and a resident of Canada, special foreign tax credit rules may apply to relieve double tax on income from the United States. See Article XXIV(3), (4) and (5). For more information about foreign tax credit rules generally, see Income Tax Credits, later.
13. Contributions made to, or benefits accrued under, a qualifying retirement plan in Canada by or on behalf of a citizen of the United States who is a resident of Canada shall be deductible or excludible in computing the citizen's taxable income in the United States, where:
PURPOSE This notice provides guidance concern ing a competent authority agreement be tween the United States and Canada that implements Article XXI (Exempt Organi zations) of the United States-Canada In come Tax Convention (Treaty).
Canada and the United States of America, desiring to conclude a Convention for the avoidance of double taxation and the prevention of fiscal evasion with respect to taxes on income and on capital, have agreed as follows: Article I. Personal Scope.
