O'Brien, Martha2008-07-102008-07-101996-01"International corporate structures and the new protocol to the Canada-U.S. Income Tax Convention”, The Advocate, Vol. 54, Part 1, January 1996, 43 - 56.http://hdl.handle.net/1828/1022The Canada-US Tax Convention contains limitation of benefits rules which, following the ratification of the 2007 Protocol, will apply to limit the application of the Convention to residents of the US and well as of Canada. This article analyzes the effects of the limitation on benefits rules contained in the third protocol of 1995, in relation to benefits available to Canadian residents.entaxationlimitation of benefitsCanadaUnited StatesArticleFaculty of Law