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Treaty Income Tax States–Canada the United Information on

Treaty Income Tax States–Canada the United Information on

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Special foreign tax credit rules for U.S. citi-zens residing in Canada. If you are a U.S. citizen and a resident of Canada, special for-eign tax credit rules may apply to relieve double tax on income from the United States. See Arti-cle XXIV(3), (4) and (5). For more information about foreign tax credit rules generally, see In-come Tax Credits ...

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