Publication 597 (09/2011), Information on the United States — Canada Income Tax Treaty
Revised: September 2011
Table of Contents
Publication 597 - Introductory Material
Introduction
Publication 597 - Main Content
Application of Treaty
Personal Services
Pensions, Annuities, Social Security, and Alimony
Roth IRAs.
Tax-deferred plans.
Investment Income From Canadian Sources
Other Income
Charitable Contributions
Qualified charities.
Income Tax Credits
Competent Authority Assistance
How To Get Tax Help
Text of Treaty
U.S. Taxation
Canadian Taxation
Index
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