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. Current Revision Publication 597 PDF (HTML | eBook EPUB) Recent Developments None at this time. Other Items You May Find Useful All Publication 597 Revisions About Form 1116, Foreign Tax Credit About Form 1118, Foreign Tax Credit—Corporations About Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) Other Current Products Related Publications About Publication 514, Foreign Tax Credit for Individuals About Publication 519, U.S. Tax Guide for Aliens About Publication 526, Charitable Contributions About Publication 901, U.S. Tax Treaties
