This course will help you further your understanding of the United States - Canada Tax Treaty. There is a tremendous amount of economic activity occurring cross-border between the U.S. and Canada. These transactions can give rise to both intended and unintended tax consequences.
This seminar will cover the most critical issues such as residency, permanent establishments, and the taxation of business profits. It will also review many other common situations dealt with in the treaty. Where possible, planning opportunities will be discussed to help minimize the potential income taxes arising from cross-border transactions.