Federal tax law
U.S. Income Tax Treaty — Canada Income Tax Treaty and Protocols - 1980
Federal tax law and IRS guidance as published — verbatim and citable.
- Edition
- 2026-10-03
- Last updated
- 2026-10-04
- Contents
- 78 sections
- Jurisdiction
- United States
Contents
- ARTICLE I
- ARTICLE II
- ARTICLE III
- ARTICLE IV
- ARTICLE V
- ARTICLE VI
- ARTICLE VII
- ARTICLE VIII
- ARTICLE IX
- ARTICLE X
- ARTICLE XI
- ARTICLE XII
- ARTICLE XIII
- ARTICLE XIV
- ARTICLE XV
- ARTICLE XVI
- ARTICLE XVII
- ARTICLE XVIII
- ARTICLE XIX
- ARTICLE XX
- ARTICLE XXI
- ARTICLE XXII
- ARTICLE XXIII
- ARTICLE XXIV
- ARTICLE XXV
- ARTICLE XXVI
- ARTICLE XXVII
- ARTICLE XXVIII
- ARTICLE XXIX
- ARTICLE XXX
- ARTICLE XXXI
- Article VI of the Protocol makes some significant changes to Article XIII (Gains) of the Conve…
- ARTICLE 1
- ARTICLE II
- ARTICLE III
- Article VI (Income from Real Property) shall be deleted and replaced by the following:
- ARTICLE IV
- ARTICLE V
- ARTICLE VI
- ARTICLE VII
- ARTICLE VIII
- ARTICLE IX
- ARTICLE X
- ARTICLE XI
- ARTICLE XII
- ARTICLE XIII
- ARTICLE XIV
- ARTICLE XV
- ARTICLE I
- ARTICLE II
- ARTICLE III
- ARTICLE 1
- ARTICLE 2
- ARTICLE 3
- ARTICLE 4
- ARTICLE 5
- ARTICLE 6
- ARTICLE 7
- ARTICLE 8
- ARTICLE 9
- ARTICLE 10
- ARTICLE 11
- ARTICLE 12
- ARTICLE 13
- ARTICLE 14
- ARTICLE 15
- ARTICLE 16
- ARTICLE 17
- ARTICLE 18
- ARTICLE 19
- ARTICLE 20
- ARTICLE 21
- Article 1 of the proposed Protocol deletes and replaces paragraphs 3(a) and 3(b)(ii) of Articl…
- Article 2 of the proposed Protocol returns to the system of residence-based taxation in place …
- Article 2 of the proposed Protocol will apply to amounts paid on or after January 1, 1996, the…
- ARTICLE 1
- ARTICLE 2
- ARTICLE 3
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