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U.S. Treasury Department and Fifth Protocol
Faegre Drinker 
[Guidance Overview] Dec. 24, 2008 Excerpt: The U.S. Treasury Department advised in November 2008 that the Fifth Protocol to the Canada-United States Income Tax Convention will come into effect before the end of this year. The Protocol contains a number of significant amendments. Employers with employees that are cross-border commuters should review their retirement plan arrangements in light of the new tax treatment imposed by the provisions of the Protocol. MORE >> |
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