The Canada-U.S. Income Tax Treaty – Demystified

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. 



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Course Description


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.


TOPICS INCLUDE:

  • A review of the Treaty and when it can be applied
  • Why determining residency is so important
  • Permanent establishments (PE)
    • Fixed Place PE
    • Construction PE
    • Agent PE
    • Service PE
    • Specific exclusions from PE
  • What constitutes business profits and whether they are taxable?
  • Taxation of employment income and remuneration earned by non-residents
  • Taxability and reduced rates of tax on investment income
    • Dividends
    • Interest
    • Royalties
    • Rental income
    • Capital gains
  • Overview of Limitation of benefits – Anti-Treaty shopping provision


WHO WILL BENEFIT:

Experienced practitioners and other professionals with clients or employers conducting cross border business activities that want to strengthen or update their knowledge of the U.S.-Canada Tax Treaty. This course will help accounting professionals who has to deal with cross-border payments, planning or non-residents tax audits.




Course Walkthrough

  • Presentation Slides & Case Studies
  • The Canada-U.S. Income Tax Treaty – Demystified
  • Your Feedback is very important for us!
  • Certificate of Completion

What People Are Saying About Us

Meet our happy clients and find why our course is the preferred choice.

"Excellent training - I found the hands-on practical experience very very useful"

Carol Miller, CPA student

"Very useful and practical courses, the instructor is very knowledgeable. Will definitely recommend to all CPA students"

Brandon Riley, CPA student

"The courses were very well structured and organized. Keep up the good work! I'd love to attend more sessions"

Jonathan Lawson, CPA student

"The step by step video tutorial is easy to follow and the case study that required marking and feedback. Overall a Brilliant Course!!"

Bruce Smith, CPA Student