Canada – U.S. Income Tax Treaty: A Primer

On Sep­tem­ber 25, 2018 at 12:00pm (East­ern Time), join us for a free webi­nar with U.S. tax attor­ney Alex­ey Man­a­suev, LL.M. (Int’l Tax), NYU, TEP, and U.S. tax accoun­tant Bran­don Vucen, CPA, CA, CPA (IL), MST, who will dis­cuss key pro­vi­sions of the Canada‑U.S. Income Tax Treaty and how they can assist you and your clients with tax plan­ning and com­pli­ance. The under­stand­ing of key pro­vi­sions of the Con­ven­tion Between the Unit­ed States of Amer­i­ca and Cana­da with Respect to Tax­es on Income and Cap­i­tal, signed on Sep­tem­ber 26, 1980, as amend­ed by pro­to­cols has para­mount impor­tance for Cana­di­ans invest­ing in the Unit­ed States or any oth­er for­eign investors explor­ing U.S. mar­kets. The U.S. Tax Reform added sig­nif­i­cant incen­tives for doing busi­ness in the Unit­ed States, but the fail­ure to pro-active­ly plan one’s invest­ment may result in adverse U.S. tax con­se­quences and over­ly com­plex com­pli­ance chal­lenges. Although the Canada‑U.S. Income Tax Treaty has been in effect for some time, the impact of the treaty on indi­vid­ual and busi­ness tax­pay­ers remains sig­nif­i­cant. In this webi­nar, we will review the key pro­vi­sions of the Canada‑U.S. Income Tax Treaty and share prac­ti­cal tips and con­sid­er­a­tions rel­e­vant to cross-bor­der tax plan­ning and com­pli­ance by both indi­vid­u­als and busi­ness­es. Here is just a sam­ple of what we will cov­er dur­ing this webi­nar:

• Canada‑U.S. Income Tax Treaty overview;
• Tax res­i­den­cy plan­ning and treaty con­sid­er­a­tions;
• Lim­i­ta­tion on Ben­e­fits arti­cle and its impor­tance in the evolv­ing U.S. tax envi­ron­ment;
• Per­ma­nent Estab­lish­ment arti­cle and prac­ti­cal tips on effec­tive­ly man­ag­ing relat­ed U.S. tax­ex­po­sure;
• Estate tax plan­ning and impact of the Treaty for Cana­di­ans with U.S. situs assets;
• Own­er­ship and dis­po­si­tion of U.S. real estate and rel­e­vance of the treaty;
• And … More!

To learn more, reg­is­ter and gain the knowl­edge you need to under­stand how you or your clients can ensure cross-bor­der tax com­pli­ance and do not miss out on tax plan­ning oppor­tu­ni­ties while rely­ing on the Canada‑U.S. Income Tax Treaty!