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This category includes the tax convention, protocols, and related agreements between Canada and the United States concerning the avoidance of double taxation, the allocation of taxing rights, and the exchange of tax‑related information. The documents address amendments to the Canada–U.S. Tax Convention, updates to tax rules on income and capital, and enhanced cooperation to improve international tax compliance through information sharing. These instruments support transparent cross‑border taxation, reduce barriers to economic activity, and strengthen administrative collaboration between both countries’ tax authorities.