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Publication 597 - Information on the United States-Canada Income Tax Treaty - Income Tax Credits
Income Tax Credits. The treaty contains a credit provision (Article XXIV) for the elimination of double taxation....
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Credits
Earned Income Credit and Child Tax Credit (CTC)
Earned Income Tax Credit
Foreign Tax Credit (FTC) if Possession Income is Excluded
Income
Income Taxes
Refund (or credit) of State or Local Income Taxes
Tax Credits