Providing services in the US

This is our main tax information forum which deals with topics concerning Canadians living and working in the U.S., U.S. citizens contemplating working in Canada, and all aspects of Canadian and U.S. income tax and related adminstrative issues.

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blairgoates
Posts: 48
Joined: Thu Apr 14, 2011 12:35 pm

Providing services in the US

Post by blairgoates »

Do I understand this correctly...If a Canadian Corporation does business in the U.S and as long as the Canadian corporation does not have any permanent establishment in the U.S or corporate personnel have spent less that 183 in the U.S providing services then the earnings from the U.S are exempt via tax treaty REGARDLESS of the amount ?

If so and a Protective 1120F return is desired is the income\expense reported or not ?

Thanks
JGCA
Posts: 754
Joined: Thu Nov 18, 2010 3:05 pm
Location: Montreal, QC Canada

Post by JGCA »

yes , but remember the 183 days is during any 12 month period, on a protective treaty based 1120F you report no amounts only ask for treaty protection.
JG
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