Important notice regarding edition numbering: We have moved to a single-year format on most Annual publications, aligned with the year of publication. This change is intended to standardize edition naming. Content remains fully updated for 2026.
This book provides a comprehensive explanation of international tax law in the Canadian context, considering domestic rules, treaty provisions, judicial decisions and administrative guidance that governs the taxation of non-residents on income from Canadian sources and the taxation of Canadian residents on income from foreign sources.