A Canadian perspective on exempt organizations in the Canada-US income tax treaty

Resource Information

The work A Canadian perspective on exempt organizations in the Canada-US income tax treaty represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.

Label

A Canadian perspective on exempt organizations in the Canada-US income tax treaty

Creator

• Legris, Milan

Subject

• tax exempt company
• non-profit organization
• tax treaty

Summary

Case study on the exempt organizations article in the US-Canada tax treaty. The author discusses the taxation of exempt organizations under the treaty and under Canadian domestic law, and concludes that, in most cases, the domestic tax rule must be considered before turning to the applicable treaty rule

Citation source

In: Tax Notes International. - Arlington. - Vol. 19 (1999),

Language note

English