US / Canada Tax Treaty: 5th Protocol in Force

On December 16^th, 2008 Canada's Department of Finance and the U.S. Department of the Treasury each announced the entry into force of the fifth Protocol amending the Canada-U.S. Income Tax Convention (the "Treaty"). The 5^th Protocol was signed on September 21, 2007 and ratified by Canada in December 2007.

For a copy of the Protocol click here. 

For a copy of the Technical Explanation click here.

For a copy of the News Release issued by Canada's minister of Finance click here. 

For a copy of the testimony of Treasury Deputy Assistant Secretary for International Tax Affairs Michael F. Mundaca before the US Senate Committee on Foreign Relations click here.