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 Canada - Personal Services Income

Income that residents of Canada receive for personal services as independent contractors or self-employed individuals is subject of the treaty. Business profits are exempt from U.S. income tax unless the individual has a permanent establishment in the United States. If they have a permanent establishment in the United States, they are taxed on the profit attributable to the permanent establishment. You may be considered to provide services through a permanent establishment in the United States even if you do not have a fixed place of business.

Income that residents of Canada receive for personal services performed as employees (dependent personal services) in the United States is exempt from U.S. tax if it is not more than $10,000 for the year. If the income is more than $10,000 for the year, it is exempt only if:

- The residents are present in the United States for no more than 183 days in any 12-month period beginning or ending in the tax year, and
- The income is not paid by, or on behalf of, a U.S. resident, and is not borne by a permanent establishment in the United States.

Public entertainers (such as theater, motion picture, radio, or television artists, musicians, or athletes) from Canada who derive more than $15,000 in gross receipts, including reimbursed expenses, from their entertainment activities in the United States during the calendar year are subject to U.S. tax. However, this article does not apply to athletes participating in team sports in leagues with regularly scheduled games in both Canada and the United States.

Pay received by a resident of Canada for employment regularly done in more than one country on a ship, aircraft, motor vehicle, or train operated by a Canadian resident is exempt from U.S. tax.
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