An Introduction To The Technical Interpretation To The Fifth Protocol To The Canada-United States Income Tax Convention.

Extract


An Introduction To The Technical Interpretation To The Fifth Protocol To The Canada-United States Income Tax Convention.

Copyright 2008, Blake, Cassels & Graydon LLP

Originally published in Blakes Bulletin on Tax, July 2008

The Fifth Protocol (the Protocol) to the Canada-United States Income Tax Convention (the Treaty) was released with much fanfare on September 21, 2007. Canada and the U.S. have independently entered into a multitude of bilateral tax treaties that tend to follow ...

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