THE TAXATION OF FOREIGN INVESTMENT INCOME IN CANADA, THE UNITED STATES AND MEXICO

This article provides an overview of the taxation of foreign source income in Canada, the United States and Mexico and provides some empirical estimates as an example of the relative impact of a series of changes in Canadian taxation of foreign source income on (a) the change in the Canadian tax revenues and (b) the change in the incentive for U.S. residents to invest in Canada.inflation, interest rates, Canada