bulletin Internal Revenue›Article XIII(8) of the Treaty should follow the procedures in Rev. Proc. 96–13.

SEC. 7. PROCEDURES TO BE

Internal Revenue Bulletin 1998-8 · 2026-10-03 edition · updated 2026-10-04 · United States

FOLLOWED FOR REQUESTS FOR RELIEF TO THE CANADIAN COMPETENT AUTHORITY

This revenue procedure is intended to coordinate requests for competent author

ity assistance made to the United States and Canada under Article XIII(8) of the Treaty. Taxpayers who wish to request relief under Article XIII(8) of the Treaty from the Canadian competent authority should follow the procedures outlined in Revenue Canada Information Circular 71–17R4. Information regarding such requests may be obtained from: Revenue Canada, Director General, International Tax Programs Directorate, Ottawa ON K1A 0L8.

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▸Contents — Internal Revenue Bulletin 1998-8

Internal Revenue Bulletin 1998-8

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