Canada-US Tax Treaty: Treatise and Commentary

Vitaly is a Principal Author and a Sr. Editor of The Tax Advisor's Guide to the Canada - U.S. Tax Treaty, published by Carswell Thomson (Canada). Two volumes, about 1,200 pages on Canadian and US taxation in practical and easy to understand language and examples, and growing!

The purpose of the treatise is provide U.S. and Canadian tax advisors with a multi-source research tool that serves as a cross border technical road map to quickly identify and understand the critical Canadian, US and Treaty issues that may require attention in planning and advising clients. Each commentary contains a detailed discussion of the relevant principles of Canadian or US laws that provide both the context and background for the application of each Article.

In addition to extensive commentary of each Article of the Canada-U.S. Tax Treaty, the book contains the consolidated text of the Canada-U.S. Tax Treaty that includes the changes brought by the Fifth Protocol to the Canada-U.S. Tax Treaty.

We will entertain purely academic inquiries for free. We also will be happy to provide you with advice on client matters arising in connection with the application of the Canada-US Tax Treaty or any other treaties to the most complex cross-border transactions.s-border transactions.

If you want to purchase the book, please contact Carswell Thomson at www.carswell.com or at 1-800-387-5164.

If you have purchased a book and have an unusual situation or a technical question on the application of the Canada-US Tax Treaty (or any other OECD Model-based treaty) to your specific facts, please contact us directly at vitaly.timokhov@taxchambers.ca or at (416) 847-7300.