IRS PUBLICATION 597

A document that gives information on the income tax treaty between the United States and canada. Signed in 1980, it is formulated to streamline the process of paying tax on income generated in Canada. Published by the Internal Revenue Service (IRS), American citizens may be exempted from Canadian tax on the following provisions: if the income from services is lower than C$10,000 (rules are different for entertainers), if present in Canada for less than 183 days over the previous year, or if the income is settled by the US.

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