This course will help you further your understanding of the United States - Canada Tax Treaty. There is a tremendous amount of economic activity occurring cross-border between the U.S. and Canada. These transactions can give rise to both intended and unintended tax consequences.

This seminar will cover the most critical issues such as residency, permanent establishments, and the taxation of business profits. It will also review many other common situations dealt with in the treaty. Where possible, planning opportunities will be discussed to help minimize the potential income taxes arising from cross-border transactions.

Learning Objectives:

• Identify the treaty and when it can be properly applied


• Determine residency and its importance


• Define permanent establishments (PE)


• Determine what constitutes business profits and whether they are taxable


• Recognize taxation of employment income and remuneration earned by non-residents


• Identify taxability and reduced rates of tax on investment income

NASBA Approved

CPAacademy.org (Sponsor Id#: 111889) is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

CPAacademy.org 1685 S. Colorado Blvd, Suite #205, Denver, CO 80222