ABOUT THE TAX TREATY TUTORIAL PROGRAM

NOTE TO USER

1. You will be asked at several points to consult the OECD, UN, Canada-U.S, Canada-Mexico, and U.S. Mexico Tax Treaties, so you should have them with you before starting.

• Convention Between Canada and the United States of America With Respect to Taxes on Income and on Capital (1997);
• Protocol Amending the Convention Between Canada and the United States of America With Respect to Taxes on Income and on Capital (2007);
• Convention Between the Government of Canada and the Government of the United Mexican States (For the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income) (2006);
• OECD Model Tax Convention on Income and on Capital (2005) & the Draft Contents of the 2008 Update to the Model Tax Convention (July 2008);
• U.N. Model Double Taxation Convention between Developed and Developing Countries (2001);
• United States – Mexico Income Tax Convention (1992) & the Second Protocol to U.S. – Mexico Income Tax Convention (2003).