Skip to content

Article 14 of the Protocol makes two changes to Article XXVI (Mutual Agreement

U.S. Income Tax Treaty — Canada Technical Explanation - 1980 · 2026-10-03 edition · updated 2026-10-04 · United States

Procedure) of the Convention. First, it adds a new subparagraph 3(g) specifically authorizing the competent authorities to provide relief from double taxation in certain cases involving the distribution or disposition of property by a U.S. qualified domestic trust or a Canadian spousal trust, where relief is not otherwise available.

Get a plain-English answer with a citation back to this text.

Ask AI about this code
▸Contents — U.S. Income Tax Treaty — Canada Technical Explanation - 1980

GoCodebook provides public access, search, citation, multilingual explanation, and practical interpretation of legally adopted building regulations. It is not a substitute for the official ICC or California code publications.