Canadian company, US client, work done in Canada

[chetmahindra]

I am the principal of a Canadian company that provides consulting services. If we had a US client that paid us for work done mostly in Canada (but with some occasional work done in the US when visiting them for meetings), would the income be eligible for the Canadian small business tax rate? Would the Canadian company have to file any sort of paperwork with the US IRS with respect to this income from the US client?

[JGCA]

Work done in Canada is eligible for SBD, the occassional work done in US is incidental and should not be a problem it too will qualify as long as its minimal .