Introduction

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.

Treaty provisions are generally reciprocal (the same rules apply to both treaty countries). 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.

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.

The United States—Canada income tax treaty was signed on September 26, 1980. It has been amended by protocols signed June 14, 1983, March 28, 1984, March 17, 1995, and July 29, 1997. In this publication, the term article refers to the particular article of the treaty, as amended.