Nathan Boidman, "How Will Revised Sourcing Rules Affect Sales of U.S.-Made Goods Abroad?", Tax Notes International, 10 February 2020, p. 655

Summary Under

Computing Pt I tax on Canadian distribution profits of a U.S. producer (p. 657)

Section 4(1)(b) of the ITA provides that when a business is...

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Summary Under

Treaty-limits on what Canada may tax on sales by U.S. into Canada (p.658)

Under the prior version of Code s. 863, the gross revenue of a U.S....

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Summary Under

Allocation of income on sale of U.S.-produced goods all to the U.S. for U.S. FTC purposes under revised Code s. 863 (p. 655)

[There is] a...

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