Tax discrimination against aliens, non-residents, and foreign activities

The purpose of this book is threefold: to identify and analyse the discrimination against aliens, non-residents, and foreign activities in the Canadian income tax system; to study the legal protection that is available against such tax discrimination, primarily through non-discrimination articles in tax treaties; and, to compare the Canadian tax system with the tax systems of Australia, New Zealand, the United Kingdom and the USA in respect of the nature, purpose, and extent of such discrimination.