U.S. Federal Income Taxation of Canadian Investment Course at University of Toronto Law School

March 3, 2016
Toronto, Ontario

From February 22 to March 3, Mr. Taylor taught the intensive course “U.S. Federal Income Taxation of Canadian Investment” as a visiting professor at the University of Toronto Law School. The course provided an overview of the U.S. federal income tax system as it applies to Canadian investment into the United States, with particular attention paid to the structure of the U.S. federal income tax system, the Canada-United States tax treaty and issues surrounding the determination of residence for tax purposes.