
References
- Publication 597, Information on the United States-Canada Income Tax Treaty
- Publication 901, U.S. Tax Treaties
- Form 1042-S, Foreign Person's U.S. Source Income Subject to Withholding
- Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual
- Publication 4011, Foreign Student and Scholar Volunteer Resource Guide