Recent Changes to the U.S. – Canada Income Tax Treaty

The Fifth Amendment to the Tax Treaty between Canada and the United States entered into force on December 15, 2008. It is the outcome of long-term negotiations which will have a significant impact on individuals as well as U.S. companies with operations in Canada and Canadian companies with operations in the U.S. This article outlines some of the most important, recent changes made to the Treaty.   Read more…

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