Introduction This publication provides information on the income tax treatybetween the United States and Canada. It discusses a number of treatyprovisions that often apply to U.S. citizens or residents who may beliable for Canadian tax. Treaty provisions are generally reciprocal (the same rules apply toboth treaty countries). Therefore, a Canadian resident who receivesincome from the United States may refer to this publication to see ifa treaty provision may affect the tax to be paid to the United States. Caution: This publication does not deal with Canadian income tax laws; nordoes it provide Canada's interpretation of treaty articles,definitions, or specific terms not defined in the treaty itself. The United States--Canada income tax treaty was signed onSeptember 26, 1980. It has been amended by protocols signed June 14,1983, March 28, 1984, March 17, 1995, and July 29, 1997. In thispublication, the term article refers to the particulararticle of the treaty, as amended.