{"id":79,"date":"2021-02-09T00:03:39","date_gmt":"2021-02-09T06:03:39","guid":{"rendered":"https:\/\/wpsites.ucalgary.ca\/tax-law-tutorials\/?page_id=79"},"modified":"2021-03-25T15:21:54","modified_gmt":"2021-03-25T21:21:54","slug":"79-2","status":"publish","type":"page","link":"https:\/\/wpsites.ucalgary.ca\/tax-law-tutorials\/79-2\/","title":{"rendered":""},"content":{"rendered":"\n<figure class=\"wp-block-image size-large is-resized\"><img decoding=\"async\" src=\"https:\/\/wpsites.ucalgary.ca\/tax-law-tutorials\/wp-content\/uploads\/sites\/103\/2021\/02\/headers-1-1024x239.png\" alt=\"\" class=\"wp-image-158\" width=\"826\" height=\"193\" \/><\/figure>\n\n\n\n<p><strong>ABOUT THE TAX TREATY TUTORIAL PROGRAM<\/strong><\/p>\n\n\n\n<p>NOTE TO USER<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><a rel=\"noreferrer noopener\" href=\"https:\/\/www.canada.ca\/en\/department-finance\/programs\/tax-policy\/tax-treaties\/country\/united-states-america-convention-consolidated-1980-1983-1984-1995-1997-2007.html\" target=\"_blank\">Convention Between Canada and the United States of America With Respect to Taxes on Income and on Capital (1997)<\/a>;<\/li><li><a rel=\"noreferrer noopener\" href=\"https:\/\/www.canada.ca\/en\/department-finance\/programs\/tax-policy\/tax-treaties\/country\/united-states-america-protocol-2007.html\" data-type=\"URL\" data-id=\"https:\/\/www.canada.ca\/en\/department-finance\/programs\/tax-policy\/tax-treaties\/country\/united-states-america-protocol-2007.html\" target=\"_blank\">Protocol Amending the Convention Between Canada and the United States of America With Respect to Taxes on Income and on Capital (2007)<\/a>;<\/li><li><a rel=\"noreferrer noopener\" href=\"https:\/\/www.canada.ca\/en\/department-finance\/programs\/tax-policy\/tax-treaties\/country\/mexico-convention-2006.html\" target=\"_blank\">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)<\/a>;<\/li><li><a href=\"http:\/\/www.oecd.org\/ctp\/treaties\/34576874.pdf\" data-type=\"URL\" data-id=\"http:\/\/www.oecd.org\/ctp\/treaties\/34576874.pdf\">OECD Model Tax Convention on Income and on Capital (2005)<\/a> &amp; the <a rel=\"noreferrer noopener\" href=\"http:\/\/www.oecd.org\/ctp\/41032078.pdf\" target=\"_blank\">Draft Contents of the 2008 Update to the Model Tax Convention (July 2008)<\/a>;<\/li><li><a rel=\"noreferrer noopener\" href=\"https:\/\/www.un.org\/esa\/ffd\/wp-content\/uploads\/2014\/09\/DoubleTaxation.pdf\" data-type=\"URL\" data-id=\"https:\/\/www.un.org\/esa\/ffd\/wp-content\/uploads\/2014\/09\/DoubleTaxation.pdf\" target=\"_blank\">U.N. Model Double Taxation Convention between Developed and Developing Countries (2001)<\/a>;<\/li><li><a rel=\"noreferrer noopener\" href=\"https:\/\/www.irs.gov\/pub\/irs-trty\/mexico.pdf\" data-type=\"URL\" data-id=\"https:\/\/www.irs.gov\/pub\/irs-trty\/mexico.pdf\" target=\"_blank\">United States &#8211; Mexico Income Tax Convention (1992)<\/a> &amp;<a rel=\"noreferrer noopener\" href=\"https:\/\/www.treasury.gov\/resource-center\/tax-policy\/treaties\/Documents\/mexico.pdf\" data-type=\"URL\" data-id=\"https:\/\/www.treasury.gov\/resource-center\/tax-policy\/treaties\/Documents\/mexico.pdf\" target=\"_blank\"> the Second Protocol to U.S. &#8211; Mexico Income Tax Convention (2003).<\/a><\/li><\/ul>\n\n\n\n<p><\/p>\n\n\n\n<div class=\"h5p-iframe-wrapper\"><iframe id=\"h5p-iframe-6\" class=\"h5p-iframe\" data-content-id=\"6\" style=\"height:1px\" src=\"about:blank\" frameBorder=\"0\" scrolling=\"no\" title=\"International Treaty Tax Law Assessment\"><\/iframe><\/div>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 &hellip; <a href=\"https:\/\/wpsites.ucalgary.ca\/tax-law-tutorials\/79-2\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;&#8221;<\/span><\/a><\/p>\n","protected":false},"author":204,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"ngg_post_thumbnail":0,"footnotes":""},"class_list":["post-79","page","type-page","status-publish","hentry"],"featured_image_src":null,"featured_image_src_square":null,"_links":{"self":[{"href":"https:\/\/wpsites.ucalgary.ca\/tax-law-tutorials\/wp-json\/wp\/v2\/pages\/79","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/wpsites.ucalgary.ca\/tax-law-tutorials\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/wpsites.ucalgary.ca\/tax-law-tutorials\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/wpsites.ucalgary.ca\/tax-law-tutorials\/wp-json\/wp\/v2\/users\/204"}],"replies":[{"embeddable":true,"href":"https:\/\/wpsites.ucalgary.ca\/tax-law-tutorials\/wp-json\/wp\/v2\/comments?post=79"}],"version-history":[{"count":16,"href":"https:\/\/wpsites.ucalgary.ca\/tax-law-tutorials\/wp-json\/wp\/v2\/pages\/79\/revisions"}],"predecessor-version":[{"id":281,"href":"https:\/\/wpsites.ucalgary.ca\/tax-law-tutorials\/wp-json\/wp\/v2\/pages\/79\/revisions\/281"}],"wp:attachment":[{"href":"https:\/\/wpsites.ucalgary.ca\/tax-law-tutorials\/wp-json\/wp\/v2\/media?parent=79"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}