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Practical Applications of the Canada-U.S. Tax Treaty
Introduction & Administration
Introduction to Associate Instructor Seminars at Canadian Tax Academy (2:08)
Administration - Course Payments, Refund policy, certificates of completion (6:25)
COURSE DOCUMENTS - Course administration - Questions - Certificates - Refund Policy (4:03)
Module 1 - Overview and Introduction to the Course
Module 1.1 Introduction and overview of Curriculum (4:27)
Module 1.2 Overview of the filing process (1:34)
Module 1.3 Introducing the Treaty (1:58)
Module 1.4 Income sourcing (1:16)
Module 1.5 Questions for this course (1:07)
Module 1.6 Treaty Book (3:16)
Module 2 - Application of the Treaty
Module 2: Summary of what will be covered (8:06)
Section 2.1 - Residency
Module 2.1.1 Overview (3:41)
Module 2.1.2 Treaty Article (3:00)
Module 2.1.3 Video Demonstration (3:49)
Module 2.1.4: Closer Connection Vs 1040NR (1:56)
Module 2.2: Exempt Royalty Income
Module 2.2.1 : Overview (0:38)
Module 2.2.2 Treaty & Translation (2:13)
Module 2.2.3 Video Example (5:49)
Module 2.3: Maximum Tax on Royalty Income
Module 2.3.1 : Overview (2:09)
Module 2.3.2 Treaty & Translation (0:49)
Module 2.3.3 : Video Example (4:30)
Module 2.4: Capital Gains on Stocks
Module 2.4.1 : Overview (0:38)
Module 2.4.2 : Treaty & Translation (3:41)
Module 2.4.3: Video Example (2:26)
Module 2.5: Capital Gains for Non-Residents Selling Property
Module 2.5.1 : Overview (1:02)
Module 2.5.2 : Treaty & Translation (2:21)
Module 2.5.3: Video Example (5:37)
Module 2.6: Wages under $10,000
Module 2.6.1 Overview (0:52)
Module 2.6.2 Treaty & Translation (1:01)
Module 2.6.3 Video Demonstration (3:47)
Module 2.7: Pension Income
Module 2.7.1 Overview (0:44)
Module 2.7.2 Treaty & Translation (3:04)
Module 2.7.3 Video Demonstration (6:01)
Module 2.8: Social Security
Module 2.8.1 Overview (2:03)
Module 2.8.2 Treaty Article (1:51)
Module 2.8.3 Video Demonstration (6:40)
Module 2.9: Alimony
Module 2.9.1 Overview (1:41)
Module 2.9.2 Treaty Article & Translation (1:59)
Module 2.9.4 Tax Return Demonstration (1:42)
Module 2.10: RRSP's
Module 2.10.1 Overview (1:26)
Module 2.10.2 Treaty (0:35)
Module 2.10.3 Reporting Forms (3:07)
Module 2.11: Government Employees
Module 2.11.1 Overview (5:42)
Module 2.11.2 Treaty/ Competent Authority Ruling (2:56)
Module 2.11.3 Video Demonstration (0:56)
Module 2.12: Tax Discrimination
Module 2.12.1 Overview & History (4:45)
Module 2.12.2 Treaty/ Key Terms (3:33)
Module 2.12.3 Sequence of preparing returns (2:38)
Module 2.12.4 Wasted Tax Credits/1040 & 1040NR (5:24)
Module 2.12.5 Final Thoughts (5:15)
Module 2.13: Border Workers
Module 2.13.1 Overview (1:33)
Module 2.13.2 Treaty/ Competent Authority Ruling (3:00)
Module 2.13.3 Video Demonstration (4:49)
Module 2.14: Gambling Losses
Module 2.14.1 Overview (1:37)
Module 2.14.2 Treaty Articles (1:32)
Module 2.14.3 Tax Return Demonstration (2:48)
Module 2.15: Estates
Module 2.15.1 Overview (1:18)
Module 2.15.2 Treaty Articles (1:44)
Module 2.15.3 Tax Return Demonstration (2:34)
Module 3: Issues not fixed by the Treaty
Module 3.1.1 Overview (0:47)
Module 3.1.2 Capital Gains Exemption (1:52)
Module 3.1.3 Principal Residence Exemption (0:58)
Module 3.1.4 Foreign Controlled Corporations (2:18)
Module 3.1.5 Masters Rule (0:34)
Module 3.1.6 Child Tax Credits (1:30)
Module 4: Conclusion
Module 4.1 Overview of Governments (3:31)
Module 4.2 Growing the Practice (4:11)
Module 4.3 Conclusion & Thank you - please provide comments, testimonials and/or feedback (0:55)
Module 1.4 Income sourcing
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