Ezel / IRS Rulings / 201008045

Advice on taxation under the U.S.-Canada tax treaty

Number
201008045
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Canada
Topics
Other topics
Code sections
§ 9114, § 6110
Ruling dated
January 26, 2010
Publicly released
February 26, 2010
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2010, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2010
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
View official IRS release (PDF)

Plain-English summary

Chief Counsel advised that the United States could tax the relevant income at its regular graduated rates under the treaty's saving clause. Canada could also tax the income. Relief from double taxation would be available under paragraph 4 of the treaty's double-taxation article.

Ruling snapshot

  • Question: Could the United States tax the income under the saving clause, and what relief was available from double taxation?
  • Outcome: Advice given
  • Key authorities: U.S.-Canada Tax Treaty, saving clause and paragraph 4 of the double-taxation article

Full text (IRS public release)

ID: CCA_2010012615000319 Number: 201008045
Release Date: 2/26/2010
Office: ------------------
UILC: 9114.03-06

From: ---------------------
Sent: Tuesday, January 26, 2010 3:00:12 PM
To: ------------------
Cc:
Subject: RE: US - Canada Tax Treaty

We can tax at our regular graduated rates because of the saving clause. Canada can also tax. Relief from double
taxation would be available under paragraph 4 of the double tax article.

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