Summary Policy

Date
September 3, 2003

Reference Number
CSP - C14

Key Words
Canada-U.S. Income Tax Convention (1980)

Policy Statement

The Canada-United States Income Tax Convention (1980) is an agreement that allows residents of the two countries to avoid double taxation on income and on capital. Paragraphs 5 and 6 of Article XXI provide donors with tax relief for their gifts to recognized charities.

References

• Donor, CSP - D17.
• Gift, CSP - G01.
• Property, CSP - P05.
• Canada-U.S. Income Tax Convention (1980), CIL-1995-003, CIL-1997-007, CIL-1998-020, CIL-1999-016.
• Newsletter Special Release, Autumn 1996.
• Canada-U.S. Income Tax Convention (1980), Article XXI.