Current issues under the Canada-United States income tax treaty - a ten-year perspective

Discusses the current issues and outstanding matters under the 1980 Canada-United States tax treaty, as amended by protocols in 1983, 1984, 1995 and 1997. Also looks at the current status of treaty issues extant in 1990 and reviews the current status of new issues, including business/corporate matters and matters concerning individuals and private investments.