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The IRS issued guidance for individuals who emigrate from Canada and who wish to make an election under the U.S.-Canada income tax treaty regarding Canadian departure tax (Revenue Procedure 2010-19
On Friday, Canadian Minister of Finance Jim Flaherty introduced legislation in the House of Commons to implement key elements of Canada's Economic Action Plan announced by the Finance Department two weeks ago
On September 21, 2007, US and Canadian officials signed the Fifth Protocol (“Protocol”) to the USCanada Income Tax Treaty (“Treaty”) that entered into force on August 16, 1984
