Taxation – Bilateral Agreements Between Canada and the United States

Archived and Outdated Information: This publication is out of date and should be referenced for research or recordkeeping purposes only. It is not subject to the Government of Canada Web Standards and has not been altered or updated since it was archived. You can request an alternate version of our publications by email at Accessibilite-accessibility@international.gc.ca or telephone at 1-800-267-8376. This category includes the tax convention, protocols, and related agreements between Canada and the United States concerning the avoidance of double taxation, the allocation of taxing rights, and the exchange of tax‑related information. The documents address amendments to the Canada–U.S. Tax Convention, updates to tax rules on income and capital, and enhanced cooperation to improve international tax compliance through information sharing. These instruments support transparent cross‑border taxation, reduce barriers to economic activity, and strengthen administrative collaboration between both countries’ tax authorities.

Publisher

Global Affairs Canada

Resources

3

Catalogue metadata updated

2026-03-06