The Resource Should provinces tax non-resident athletes?

Should provinces tax non-resident athletes?

Label
Should provinces tax non-resident athletes?
Title
Should provinces tax non-resident athletes?
Creator
Subject
Language
eng
Summary
The Canada-US tax treaty provides that no income tax is paid when US residents playing on US teams visit Canada. A long-term solution to this problem is to change the treaty, but a shorter-term solution available to each Canadian province is to levy its own tax on this income. Three US states and two US cities already tax visiting Canadian athletes. This article analyses the policy issues surrounding such a provincial tax, proposes a simplified taxation method in which only the teams file tax returns, and uses publicly available salary data to calculate the amount of revenue to be raised
Citation source
In: Canadian tax journal = Revue fiscale canadienne. - Toronto. - Vol. 52 (2004), no. 2 ; p. 428-485
http://library.link/vocab/creatorName
  • Macnaughton, A
  • Wood, K
Geographic coverage
North America
Language note
  • English
  • French
http://library.link/vocab/subjectName
  • sportsmen
  • income tax
  • tax treaty
  • non-resident
  • provincial tax
Label
Should provinces tax non-resident athletes?
Instantiates
Publication
Label
Should provinces tax non-resident athletes?
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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