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Fillable Publication 597 (Rev. September 2011) - irs

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Publication 597 (Rev. September 2011) Department of the Treasury Internal Revenue Service Cat. No. 46597M Introduction This publication provides information on the income tax treaty between the United States and Canada. It discusses a number of treaty provisions that often apply to U.S. citizens or residents who may be liable for Canadian tax. Treaty provisions are generally reciprocal (the same rules apply to...
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