Protocol between United States and Canada enters into force

The US Treasury Department has announced that the fifth amending protocol, signed on 21 September 2007 to the income and capital tax treaty between theUnited States and Canada, signed on 26 September 1980, entered into force on 15 December 2008. The new protocol will have effect with respect to taxes withheld at source for amounts paid or credited on or after 1 February 2009
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