Geographic Deep Dives25 min read
U.S.-Canada Contractor Payments: Treaty and Withholding Decisions
**Ordinary independent contractor business profits generally belong under Article VII, not Article XV.** Article XV covers employment income. For each payment, establish tax status, where the services were performed and who has withholding responsibility before applying treaty relief.
US Canada tax treatycontractor withholdingArticle VII+2 more
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