Reforming Canada's international tax system

This book deals with the international aspects of Canada's income tax system, focusing primarily on direct investment by corporations. It identifies deficiencies in the current rules, presents and analyses options for reform, and makes recommendations to improve the system. The book examines the taxation of foreign-source income of Canadian residents and the taxation of Canadian-source income of non-residents. It also analyses the process for formulating international tax policy and Canada's tax treaties.