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

Summary policy

September 3, 2003

Reference number

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.


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