Canada Law Articles in English (2008)
Mr John Lorito - Stikeman Elliott LLP
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http://ca.vlex.com/vid/35839773
Id. vLex: VLEX-35839773
Canada-U.S. Tax Treaty Changes
On December 14, 2007, the fifth Protocol to the Canada-U.S. Income Tax Convention (the "Treaty") was ratified by Canada when Bill S-2 received royal assent. The U.S. has yet to complete its ratification process and the Protocol will enter into force once it...
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