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Tax Act Online

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Tax Act Online

Tax act online Publication 597 - Introductory Material Table of Contents Introduction Introduction This publication provides information on the income tax treaty between the United States and Canada. Tax act online It discusses a number of treaty provisions that often apply to U. Tax act online S. Tax act online citizens or residents who may be liable for Canadian tax. Tax act online Treaty provisions are generally reciprocal (the same rules apply to both treaty countries). Tax act online Therefore, a Canadian resident who receives income from the United States may refer to this publication to see if a treaty provision may affect the tax to be paid to the United States. Tax act online This publication does not deal with Canadian income tax laws; nor does it provide Canada's interpretation of treaty articles, definitions, or specific terms not defined in the treaty itself. Tax act online The United States—Canada income tax treaty was signed on September 26, 1980. Tax act online It has been amended by five protocols, the most recent of which generally became effective January 1, 2009. Tax act online In this publication, the term “article” refers to the particular article of the treaty, as amended. Tax act online Prev  Up  Next   Home   More Online Publications
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The Tax Act Online

Tax act online Index A Absence, temporary, Temporary absences. Tax act online Address, change of, Reminders Aliens (see Nonresident aliens) Alimony, Alimony. Tax act online , Alimony, Instruments Executed Before 1985 Community income, Alimony (Community Income) Fees paid for getting, Fees for getting alimony. Tax act online No exemption for spouse, Alimony paid. Tax act online Annual exclusion, gift tax, Annual exclusion. Tax act online Annulment decrees Absolute decree, Ending the Marital Community Amended return required, Unmarried persons. Tax act online Considered unmarried, Unmarried persons. Tax act online Archer MSA, Archer medical savings account (MSA). Tax act online Assistance (see Tax help) B Basis Property received in settlement, Basis of property received. Tax act online Benefits paid under QDROs, Benefits paid to a child or other dependent. Tax act online , Benefits paid to a spouse or former spouse. Tax act online Birth of dependent, Death or birth. Tax act online C Change of address, Reminders Change of name, Reminders Change of withholding, Reminders Child custody, Custodial parent and noncustodial parent. Tax act online Child support Alimony, difference from, Child support. Tax act online Clearly associated with contingency, Clearly associated with a contingency. Tax act online Contingency relating to child, Contingency relating to your child. Tax act online Payment specifically designated as, Specifically designated as child support. Tax act online Child support under pre-1985 agreement, Child support under pre-1985 agreement. Tax act online Child tax credit, Exemptions for Dependents Children Birth of child Head of household, qualifying person to file as, Death or birth. Tax act online Claiming parent, when child is head of household, Special rule for parent. Tax act online Custody of, Custodial parent and noncustodial parent. Tax act online Death of child Head of household, qualifying person to file as, Death or birth. Tax act online Photographs of missing children, Reminders Community income, Community Income, Alimony (Community Income) Community property, Community Property, Alimony (Community Income) (see also Community income) Ending the marital community, Ending the Marital Community Laws disregarded, Certain community income not treated as community income by one spouse. Tax act online States, Community property states. Tax act online Costs of getting divorce, Costs of Getting a Divorce Fees for tax advice, Fees for tax advice. Tax act online Nondeductible expenses, Nondeductible expenses. Tax act online Custody of child, Custodial parent and noncustodial parent. Tax act online D Death of dependent, Death or birth. Tax act online Death of recipient spouse. Tax act online , Alimony Requirements Debts of spouse Refund applied to, Tax refund applied to spouse's debts. Tax act online Deductions Alimony paid, Deducting alimony paid. Tax act online Alimony recapture, Deducting the recapture. Tax act online Limits on IRAs, IRA contribution and deduction limits. Tax act online Marital, Marital deduction. Tax act online Dependents Exemption for, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Qualifying child, Exemptions for Dependents Qualifying child (Table 3), Table 3. Tax act online Overview of the Rules for Claiming an Exemption for a Dependent Qualifying relative, Exemptions for Dependents Qualifying relative (Table 3), Table 3. Tax act online Overview of the Rules for Claiming an Exemption for a Dependent Social security numbers, Reminders Divorce decrees Absolute decree, Ending the Marital Community Amended, Amended instrument. Tax act online Costs of getting, Costs of Getting a Divorce Defined for purposes of alimony, Divorce or separation instrument. Tax act online Invalid, Invalid decree. Tax act online Unmarried persons, Unmarried persons. Tax act online Divorced parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Child custody, Custodial parent and noncustodial parent. Tax act online Domestic relations orders (see Qualified domestic relations orders (QDROs)) Domicile, Community Income E Earned income, Earned income. Tax act online Equitable relief (see Relief from joint liability) Estimated tax, Tax Withholding and Estimated Tax Joint payments, Joint estimated tax payments. Tax act online Exemptions, Exemptions, Special Rule for Qualifying Child of More Than One Person Dependents, Exemptions for Dependents, Special Rule for Qualifying Child of More Than One Person Personal, Personal Exemptions Spouse, Exemption for Your Spouse F Fees for tax advice, Fees for tax advice. Tax act online Filing status, Filing Status, More information. Tax act online Head of household, Requirements. Tax act online Form 1040 Deducting alimony paid, Deducting alimony paid. Tax act online Reporting alimony received, Reporting alimony received. Tax act online Form 1040X Annulment, decree of, Unmarried persons. Tax act online Form 8332 Release of exemption to noncustodial parent, Written declaration. Tax act online Form 8379 Injured spouse, Injured spouse. Tax act online Form 8857 Innocent spouse relief, Relief from joint liability. Tax act online Form W-4 Withholding, Tax Withholding and Estimated Tax Form W-7 Individual taxpayer identification number (ITIN), Reminders Former spouse Defined for purposes of alimony, Spouse or former spouse. Tax act online Free tax services, How To Get Tax Help G Gift tax, Gift Tax on Property Settlements, Annual exclusion. Tax act online , Gift Tax Return H Head of household, Head of Household Health savings accounts (HSAs), Health savings account (HSA). Tax act online Help (see Tax help) Home owned jointly Alimony payments for, Payments for jointly-owned home. Tax act online Expenses for, as alimony (Table 4), Table 4. Tax act online Expenses for a Jointly-Owned Home Sale of, Sale of home. Tax act online HSAs (Health savings accounts), Health savings account (HSA). Tax act online I Identification number, Reminders Income, Community Income (see also Community income) Alimony received, Reporting alimony received. Tax act online Individual retirement arrangements (IRAs), Individual Retirement Arrangements, IRA contribution and deduction limits. Tax act online Individual taxpayer identification numbers (ITINs), Reminders Injured spouse, Injured spouse. Tax act online Innocent spouse relief, Relief from joint liability. Tax act online Insurance premiums, Life insurance premiums. Tax act online Invalid decree, Invalid decree. Tax act online IRAs (Individual retirement arrangements), Individual Retirement Arrangements, IRA contribution and deduction limits. Tax act online Itemized deductions on separate returns, Itemized deductions. Tax act online ITINs (Individual taxpayer identification numbers), Reminders J Joint liability Relief from, Reminders, Relief from joint liability. Tax act online Joint returns, Married Filing Jointly Change from separate return, Joint return after separate returns. Tax act online Change to separate return, Separate returns after joint return. Tax act online Divorced taxpayers, Divorced taxpayers. Tax act online Exemption for spouse, Joint return. Tax act online Joint and individual liability, Joint and individual liability. Tax act online Relief from joint liability, Relief from joint liability. Tax act online Signing, Signing a joint return. Tax act online Jointly-owned home Alimony payments for, Payments for jointly-owned home. Tax act online Expenses for, as alimony (Table 4), Table 4. Tax act online Expenses for a Jointly-Owned Home Sale of, Sale of Jointly-Owned Property, Sale of home. Tax act online K Kidnapped child Head of household status and, Kidnapped child. Tax act online L Liability for taxes (see Relief from joint liability) Life insurance premiums as alimony, Life insurance premiums. Tax act online M Marital community, ending, Ending the Marital Community Marital status, Marital status. Tax act online Married persons, Married persons. Tax act online Medical savings accounts (MSAs), Archer medical savings account (MSA). Tax act online Missing children, photographs of, Reminders More information (see Tax help) Mortgage payments as alimony, Payments for jointly-owned home. Tax act online MSAs (Medical savings accounts), Archer medical savings account (MSA). Tax act online N Name, change of, Reminders Nondeductible expenses, Nondeductible expenses. Tax act online Nonresident aliens Joint returns, Nonresident alien. Tax act online Withholding, Withholding on nonresident aliens. Tax act online P Parent Head of household, claim for, Special rule for parent. Tax act online Parents, divorced or separated, Children of Divorced or Separated Parents (or Parents Who Live Apart) Personal exemptions, Personal Exemptions Phaseout of Exemptions, Phaseout of Exemptions Property settlements, Property Settlements, Sale of home. Tax act online Publications (see Tax help) Q Qualified domestic relations orders (QDROs), Qualified Domestic Relations Order, Benefits paid to a child or other dependent. Tax act online , Benefits paid to a spouse or former spouse. Tax act online Qualifying child, exemption for, Exemptions for Dependents Qualifying child, exemption for (Table 3), Table 3. Tax act online Overview of the Rules for Claiming an Exemption for a Dependent Qualifying person, head of household, Qualifying person. Tax act online Table 2, Table 2. Tax act online Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Qualifying relative, exemption for, Exemptions for Dependents Qualifying relative, exemption for (Table 3), Table 3. Tax act online Overview of the Rules for Claiming an Exemption for a Dependent R Recapture of alimony, Recapture of Alimony Refunds Injured spouse, community property, Injured spouse. Tax act online Spouse's debts, applied to, Tax refund applied to spouse's debts. Tax act online Release of exemption to noncustodial parent, Written declaration. Tax act online Revocation, Revocation of release of claim to an exemption. Tax act online Relief from joint liability, Reminders, Relief from joint liability. Tax act online Relief from separate return liability Community income, Relief from liability arising from community property law. Tax act online Reporting requirements Alimony received, Reporting alimony received. Tax act online Returns Amended return required, Unmarried persons. Tax act online Joint (see Joint returns) Separate (see Separate returns) Rollovers, Rollovers. Tax act online S Sales of jointly-owned property, Sale of Jointly-Owned Property Section 1041 election, Basis of property received. Tax act online Separate maintenance decrees, Unmarried persons. Tax act online , Divorce or separation instrument. Tax act online , Ending the Marital Community Separate returns, Married Filing Separately Change to or from joint return, Joint return after separate returns. Tax act online Community or separate income, Community or separate income. Tax act online Exemption for spouse, Separate return. Tax act online Itemized deductions, Itemized deductions. Tax act online Relief from liability, Relief from liability arising from community property law. Tax act online Separate liability, Separate liability. Tax act online Tax consequences, Separate returns may give you a higher tax. Tax act online Separated parents, Children of Divorced or Separated Parents (or Parents Who Live Apart) Separation agreements, Ending the Marital Community Defined for purposes of alimony, Divorce or separation instrument. Tax act online Separation of liability (see Relief from joint liability) Settlement of property (see Property settlements) Social security benefits, Social security benefits. Tax act online Social security numbers (SSNs) Alimony recipient's number required, Alimony Dependents, Reminders Spousal IRA, Spousal IRA. Tax act online Spouse Defined for purposes of alimony, Spouse or former spouse. Tax act online Refund applied to debts, Tax refund applied to spouse's debts. Tax act online Statute of limitations Amended return, Unmarried persons. Tax act online Injured spouse allocation, Injured spouse. Tax act online T Tables and figures Exemption for dependents (Table 3), Table 3. Tax act online Overview of the Rules for Claiming an Exemption for a Dependent Itemized deductions on separate returns (Table 1), Table 1. Tax act online Itemized Deductions on Separate Returns Jointly-owned home, expenses for, as alimony (Table 4), Table 4. Tax act online Expenses for a Jointly-Owned Home Property transferred pursuant to divorce (Table 5), Table 5. Tax act online Property Transferred Pursuant to Divorce Qualifying person for head of household (Table 2), Table 2. Tax act online Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Tax advice fees, Fees for tax advice. Tax act online Tax help, How To Get Tax Help Tax withholding (see Withholding) Taxpayer Advocate, The Taxpayer Advocate Service is Here to Help You. Tax act online Taxpayer identification numbers, Reminders Third parties Alimony payments to, Payments to a third party. Tax act online , Payments to a third party. Tax act online Property settlements, transfers to, Transfers to third parties. Tax act online Tiebreaker rules, Tiebreaker rules. Tax act online TTY/TDD information, How To Get Tax Help U Underpayment of alimony, Underpayment. Tax act online Unmarried persons, Unmarried persons. Tax act online W Withholding Change of, Reminders, Tax Withholding and Estimated Tax Nonresident aliens, Withholding on nonresident aliens. Tax act online Worksheets Recapture of alimony (Worksheet 1), How to figure and report the recapture. Tax act online Prev  Up     Home   More Online Publications