Marla Waiss

January 22, 2021 | New York Law Journal

This article examines the applicability of the U.S.-Canada Income Tax Treaty, which carves out an exception permitting deductibility if the U.S. individual has Canadian source income, and, it will discuss options for using a U.S. charity for indirect cross-border philanthropy for individuals who do not have Canadian source income.

By Catherine B. Eberl and Marla Waiss

10 minute read