Canada-U.S. Income Tax Convention (1980)

Summary policy

Date
September 3, 2003

Reference number
CSP-C14

Key words

Canada-U.S. Income Tax Convention (1980)

Policy statement

The Canada-United States Income Tax Convention (1980) is an agreement that allows residents of the two countries to avoid double taxation on income and on capital. Paragraphs 5 and 6 of Article XXI provide donors with tax relief for their gifts to recognized charities.

References

• Newsletter Special Release, Autumn 1996
• Canada-U.S. Income Tax Convention (1980), Article XXI