Article 14 of the Protocol makes two changes to Article XXVI (Mutual Agreement
U.S. Income Tax Treaty — Canada Technical Explanation - 1980 · 2026-10-03 edition · updated 2026-10-04 · United States
Procedure) of the Convention. First, it adds a new subparagraph 3(g) specifically authorizing the competent authorities to provide relief from double taxation in certain cases involving the distribution or disposition of property by a U.S. qualified domestic trust or a Canadian spousal trust, where relief is not otherwise available.
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