Transcription of Convention Signed at Washington, D.C. on ... - IRS tax forms
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Convention Signed at Washington, D.C. on ... - IRS tax forms
UNITED STATES - canada income TAX CONVENTIONC onvention Signed at Washington, on September 26,1980;Protocol Signed at Ottawa June 14, 1983;Protocol Signed at Washington, , March 28,1984;Ratification Advised by the Senate of the United States of America on June 28, 1984;Entered into Force August 16, EFFECTIVE DATE UNDER ARTICLE XXX: 1 JANUARY 1985 TABLE OF ARTICLESARTICLE I------------------------------Personal ScopeARTICLE II-----------------------------Taxes CoveredARTICLE III----------------------------General DefinitionsARTICLE IV----------------------------ResidenceA RTICLE V-----------------------------Permanent EstablishmentARTICLE VI---------------------------- income from Real PropertyARTICLE VII---------------------------Business ProfitsARTICLE VIII--------------------------Transporta tionARTICLE IX----------------------------Related PersonsARTICLE X-----------------------------DividendsA RTICLE XI----------------------------I
Convention on these forms of income do not exceed 15 percent, United States citizens are subject to United States tax at normal progressive rates. Under the new Convention the United States agrees to give Canada the primary right to any tax on such income in excess of 15 percent, with the United States retaining only a residual right to tax.
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