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Tax Memo: Canada-US Income Tax Treaty
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Fifth Protocol Enters into Force
On December 15, 2008, the fifth Protocol (the Protocol) to the Canada-US Income Tax Convention entered into force when Canada and the US notified each other that their respective applicable procedures have been satisfied.
This Tax Memo will consider the Protocol's entry into force under the following headings:
- Coming-into-force dates
- Withholding tax interest
- Accounting implications
For more information on the Protocol's provisions, read the following PwC publications:
- Tax Memo, Canada-US Income Tax Treaty: Fifth Protocol Makes Major Changes
- Tax Memo, Fifth Protocol to the Canada-US Income Tax Treaty — Reflections
- Estate Tax Update, Cross-Border Estate Planning: Effect of Fifth Protocol to the Canada-US Income Tax Treaty
- Tax Memo, Fifth Protocol to the Canada-US Treaty: Technical Explanation
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Of further interest
- Tax memo, Canada-US Income Tax Treaty: Fifth Protocol Makes Major Changes
- Tax memo, Fifth Protocol to the Canada-US Income Tax Treaty — Reflections
- Estate Tax Update, Cross-Border Estate Planning: Effect of Fifth Protocol to the Canada-US Income Tax Treaty
- Tax memo, Fifth Protocol to the Canada-US Treaty: Technical Explanation
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