Serbinski Accounting Firms

The treaty itself says the laws determine how that paragraph is administered. Treaties are free to do that. Similarly, the congress frequently writes tax code that specifies that the treasury regulations will define the implementation of said code.

You have failed to give any treaty provision to ...

Nelsona-

Back in October 2004 you wrote

"I'm puzzled by the expression "covering the Canadian social security tax in certain respects". "

I will now resolve the puzzle for you: Canadian social security tax generates a US credit only to the extent set forth by the laws of the US.

-fresnarus

"Subject to the laws of the United States" means exactly what it says. It doesn't nullify the treaty or superceed the treaty, IT IS THE TREATY. And the treaty gives the power to lawmakers to define the credits referred to under XXIV.1 with laws.

Publication 514 is written based on the laws of the ...

Jjon-

I do not care about what is conservative or aggressive. In this case it seems there is only one legal option. If nelsona do something illegal then he should stop muddying the waters for the rest of us.

In my case I'm in a profession that can send me to countries of all tax rates (as distinct ...

Jjon-

I do not care if someone you know has been claiming CPP contributions as a US credit. I might care if I wanted to do anything I could get away with, but I actually like to do my taxes in accordance with the law.

Yes, I am aware that a regular accountant would mangle my international taxes ...

Again, article II ("taxes covered") of the tax treaty does not use the word "credit". It simply states what is considered a tax. Article II, by itself, does not give any tax credits.

It is article XXIV lets you take US credits for Canadian taxes.

Indeed, if you eliminated article XXIV from the US ...

Jjon-

The erroneous discussion on this board from 2004 is still sending people on wild goosechases. The reason this board is public is so that everyone may benefit.

If there is an error (and clearly there is because 2 people contradict each other) then it should be cleared up by the incorrect ...

Nelsona-

This matter was NOT resolved on this tread.

What is resolved on this tread is that Article II and the treasury technical explanation refer to CPP contributions as a tax.

However, what was NOT resolved is whether the treaty actually allows a US tax credit for this tax!

Again, article ...

Nelsona-

I indeed read that treasury technical explanation before posting!

However, I was NOT the one who said that the treaty was subject to US laws. It is the TREATY ITSELF which subordinated itself to the laws of the US!

Again, Article XXIV (1) states: (emphasis added)

"In the case of the ...

Again, I believe your error is in not realizing that some treaty provisions EXPLICITLY SUBORDINATE THEMSELVES TO US LAWS.

In particular, Article XXIV (elimination of double taxation) paragraph 1 (which is used in many circumstances to claim a US tax credit) explicitly states that it is "In ...

Again, the disagreement is not whether CPP contributions are a Canadian tax, but about whether any US credit is allowed for such tax.

Nelsona-

Again, the treaty XXIV (elimination of double taxation) paragraph 1 explicitly states that the paragraph is subject to the limitations of the laws of the United States.

If you are using some other paragraph in the treaty to actually take a US credit, then please say exactly which ...

Nelsona-

I spent 2 days doing nothing but investigating this matter.

I see nothing in this or the other thread that definitively resolves it.

If you have a specific provision in the treaty to cite then please say so! Simply saying "the treaty" resolves the issue is insufficient, because I have ...

Nelsona-

I would be quite happy to be wrong about this.

Could you please state precisely which provision of the treaty you are referring to? (I spend 2 days investigating this matter.)

Thanks!

This discussion repeats matter from http://forums.serbinski.com/viewtopic.p ... sc&start=0

I've responded to nelsona over there. (I don't think he's correct about taking a US credit for the Canadian CPP contributions, but I hope that I'm the one that is wrong.)