Useful Links
Canada-U.S. Agreements
- Canada-U.S. Income Tax Convention
- Diplomatic Notes: Annex A to the Convention
- Protocol Amending the Convention Between Canada and the United States of America With Respect to Taxes on Income and on Capital: Annex B
- U.S. Treasury Technical Explanation of September 2007 Protocol to Canada-U.S. Income Tax Convention (Note: Canada’s Department of Finance stated in Release 2008-052 that the U.S. Technical Explanation ‘‘accurately reflects understandings reached in the course of negotiations with respect to the interpretation and application of the various provisions of the Protocol.’’)
- Canada-U.S. Tax Convention – Agreement between Competent Authorities on the Interpretation of Article VII (Business Profits)
- Guidelines for Taxpayers Requesting Treaty Benefits Pursuant to Paragraph 6 of Article XXIXA of the Canada-U.S. Tax Convention
- Canada-U.S. Tax Convention – Arrangement signed on the exchange of Country-by-Country Reports
- Memorandum of Understanding Between the Competent Authorities of Canada and the United States of America (Arbitration)
- Canada-U.S. Mandatory Arbitration Board Operating Guidelines
- Canada-U.S. Social Security Agreement
- Agreement Between the Government of the United States of America and the Government of Canada to Improve International Tax Compliance through Enhanced Exchange of Information under the Convention Between the United States of America and Canada with Respect to Taxes on Income and on Capital (Foreign Account Tax Compliance Act (FATCA))
- Canada-U.S. Intergovernmental Agreement to Improve International Tax Compliance through Enhanced Exchange of Information – Arrangement between Competent Authorities for Deemed Compliant Financial Institutions
Organizations & Other
- Borden Ladner Gervais LLP
- Mining Tax Canada
- OECD
- United Nations Tax Committee
- Canadian Tax Foundation
- International Fiscal Association (Canada)
- International Fiscal Association
- Canadian Bar Association (Tax Section)
- Chartered Professional Accountants (CPA) Canada
- Canadian Income Tax Rates
- Canadian Petroleum Tax Society
- Tax Executives Institute
- Advisory Panel on Canada’s System of International Taxation (Final Report)
- Brian Arnold and James Wilson: Canadian Context and Possible Responses” (University of Calgary, School of Public Policy)