Description

Archived and Outdated Information: This publication is out of date and should be referenced for research or recordkeeping purposes only. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. You can request an alternate version of our publications by email at Accessibilite-accessibility@international.gc.ca or telephone at 1-800-267-8376. This category includes the tax convention, protocols, and related agreements between Canada and the United States concerning the avoidance of double taxation, the allocation of taxing rights, and the exchange of tax‑related information. The documents address amendments to the Canada–U.S. Tax Convention, updates to tax rules on income and capital, and enhanced cooperation to improve international tax compliance through information sharing. These instruments support transparent cross‑border taxation, reduce barriers to economic activity, and strengthen administrative collaboration between both countries’ tax authorities.

Resources

Name	Format	Description	Link
Taxation: convention between Canada and the United States of America (with exchange of notes) - 1989	PDF		https://open.canada.ca/data/dataset/749553d9-70c2-409d-873d-36f012e62540/resource/197a5e04-50b0-49e2-9faf-caf6fa432e82/download/e3-1984-15.pdf
Taxation: Protocol amending the Convention between Canada and the United States of America with respect to Taxes on Income and on Capital signed at Washington on September 26, 1980, as amended by the Protocols signed on June 14, 1983 and March 28, 1994 - 1996	PDF		https://open.canada.ca/data/dataset/749553d9-70c2-409d-873d-36f012e62540/resource/255e2982-396e-4f3e-bbcc-9b76189bb2f2/download/e3-1995-17.pdf
Taxation: Agreement between the Government of Canada and the Government of the United States of America to improve international tax compliance through enhanced exchange of information under the convention between Canada and the United States of America with respect to taxes on income and on capital, done at Ottawa on 5 February 2014, in force: 27 June 2014	PDF		https://open.canada.ca/data/dataset/749553d9-70c2-409d-873d-36f012e62540/resource/e7f86242-bda0-4997-8caa-5033bc0bbfcd/download/fr4-2014-16.pdf

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