Dates and location
Pricing
Hours
Dates and location
Pricing
Hours
Description
This introductory-level course is designed for tax practitioners new to cross-border taxation and those seeking to understand the basic principles of the U.S.-Canada Tax Treaty. It provides a straightforward and clear overview of key topics, including residency rules, permanent establishment, business profits, employment income, and methods to avoid double taxation. Participants will also learn how to interpret treaty provisions in a practical context. By completing this course, they will be better equipped to navigate treaty rules, ensure compliance, and provide valuable guidance to clients with cross-border tax considerations.
Topics Include:
- Residency and Taxation: Understand the criteria for residency and its tax implications.
- Business Profits: Examine how business profits are taxed and the concept of permanent establishment.
- Employment Income: Learn about the taxation of employment income, including special provisions for cross-border workers.
- Pensions and Social Security: Review the tax treatment of pensions and social security benefits under the treaty.
- Double Taxation Relief: Understand provisions for dividends, interest, royalties and rents.
- Interpretation and Application: Gain insights into the interpretation of treaty provisions and their practical application.
Key Takeaways
By the end of this course, participants will be able to:
- Interpret and apply key provisions of the US-Canada Tax Treaty.
- Determine residency status and its tax implications.
- Determine cross-border taxation of business profits and employment income.
- Utilize mechanisms for avoiding double taxation.
- Ensure compliance with treaty regulations and optimize tax planning strategies.
Who Will Benefit
This course is ideal for tax practitioners who are new to cross-border taxation and want to build a strong foundation in the U.S.-Canada Tax Treaty.
How to Access the Course
This course is a live webinar. You must attend the live course to receive verifiable CPD hours. We recommend you join five minutes prior to the scheduled starting time. To get the full experience of this interactive course, use a computer that has video and microphone capabilities.
Electronic material can be accessed one week prior to the course and should be downloaded in advance.
Registration, cancellation, withdrawal and all other CPA Ontario PD policies can be found here.
Speaker(s)
Affan Khalid has over 15 years of public experience and provides international tax advice to Canadian and foreign-based multi-nationals with a focus on inbound and outbound tax planning and structuring, including financing structures, acquisitions and dispositions, tax due diligence, reorganizations, and repatriation strategies. He obtained his BBA from the University of Toronto and has completed the in-depth international course and in-depth tax program.