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the two are inconsistent, the one last in date
will control the other, provided always the
stipulation of the treaty on the subject is self-
executing. * * *
The U.S.-Canada treaty, as amended by the First and
Second Protocols, entered into force on August 16, 1984.
Paragraph 1 of article XXIV provides the general rule as
follows:
1. In the case of the United States, subject
to the provisions of paragraphs 4, 5, and 6,
double taxation shall be avoided as follows:
In accordance with the provisions and subject to
the limitations of the law of the United States
(as it may be amended from time to time without
changing the general principle hereof), the
United States shall allow to a citizen or
resident of the United States, or to a company
electing to be treated as a domestic corporation,
as a credit against the United States tax on
income the appropriate amount of income tax paid
or accrued to Canada * * *
Paragraph 4 of article XXIV provides the following rule
applicable to U.S. citizens who are residents in Canada:
4. Where a United States citizen is a resident
of Canada, the following rules shall apply:
(a) Canada shall allow a deduction from
the Canadian tax in respect of income tax paid
or accrued to the United States in respect of
profits, income or gains which arise (within the
meaning of paragraph 3) in the United States,
except that such deduction need not exceed the
amount of the tax that would be paid to the
United States if the resident were not a United
States citizen; and
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