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The Canada - U.S. Income Tax Treaty - Demystified

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Before starting this self study program, please go through the instructional document.


  • Income Tax rules vs. Tax Treaty
    5 mins
  • Article IV - Residence
    23 mins
  • Article IV - US Owned Canadian ULC
    43 mins
  • Article V - Permanent Establishment
    65 mins
  • Article V - Deemed service PE
    85 mins
  • Case Study 2.2 - Article IV, V, VII
    96 mins
  • Article XIII - Gains
    107 mins

Course Description

This online tax CPE webinar will help you further your understanding of the United States-Canada Tax Treaty. There is a tremendous amount of economic activity occurring cross-border between the U.S. and Canada. These transactions can give rise to both intended and unintended tax consequences.

This online webinar will cover the most critical issues such as residency, permanent establishments and the taxation of business profits. It will also review many other common situations dealt with in the Treaty. Where possible, planning opportunities will be discussed to help minimize the potential income taxes arising from cross-border transactions.

Key topics included in this tax webinar:

  • Review of the Treaty and when it can be applied
  • Why determining residency is so important
  • Permanent establishments (PE)
  • What constitutes business profits and whether they are taxable?
  • Taxation of employment income and remuneration earned by non-residents
  • Taxability and reduced rates of tax on investment income

Who will benefit:

This CPE webinar is designed for tax professionals who would like an overview of Canada’s international tax system; advise corporations on cross-border taxation issues; provide services to the cross-border client; work at a Canadian or foreign multinational company as a tax manager or director; or work in a government setting that deals with international tax for Canadian business.

Recommended For:

This CPE webinar is recommended for any Professional or Staff Member Involved in Preparation or Review of various type of Tax returns.

Learning Objectives

  • To discuss interaction of Canadian tax rules and benefits under a tax treaty.
  • Overview of Dual residence and tie breaker
  • Overview of relevant Articles under US-Canada Tax Treaty – Residence, Permanent Establishment, Business Profits and Limitation of Benefits
  • Overview of US owned Canadian ULC

Who Should Attend?

  • Accountant
  • Accounting Firm
  • Accounting Managers
  • Cloud Accountants
  • CPA (Industry)
  • CPA - Mid Size Firm
  • CPA - Small Firm
  • CPA in Business
  • Entrepreneurial Accountant
  • Entrepreneurial CPA
  • Senior Accountant
  • Staff of Accounting Firm
  • Tax Accountant (Industry)
  • Tax Attorney
  • Tax Director (Industry)
  • Tax Firm
  • Tax Managers
  • Tax Practitioners
  • Tax Preparer
  • Tax Professionals
  • Tax Pros