{"id":7120,"date":"2024-07-26T20:05:12","date_gmt":"2024-07-27T00:05:12","guid":{"rendered":"https:\/\/www.millerthomson.com\/david-chodikoff-comments-on-application-of-provision-in-u-s-canada-tax-treaty-in-the-athletic\/"},"modified":"2024-12-12T20:00:54","modified_gmt":"2024-12-13T01:00:54","slug":"david-chodikoff-comments-on-application-of-provision-in-u-s-canada-tax-treaty-in-the-athletic","status":"publish","type":"post","link":"https:\/\/www.millerthomson.com\/en\/insights\/uncategorized\/david-chodikoff-comments-on-application-of-provision-in-u-s-canada-tax-treaty-in-the-athletic\/","title":{"rendered":"David Chodikoff comments on application of provision in U.S.-Canada tax treaty in <i>The Athletic<\/i>"},"content":{"rendered":"<p>David Chodikoff features in an article from <em>The Athletic <\/em>on how professional athletes are taxed in Canada and the interpretation of a provision in the U.S.-Canada tax treaty that would allow them to pay a lower tax rate on an initial signing bonus. The article centres around a Notice of Appeal filed in the Tax Court of Canada by Toronto Maple Leafs player John Tavares:<\/p>\n<blockquote><p>So the argument is really over the U.S.-Canada tax treaty and its application \u2014 and whether it applies to Tavares\u2019 circumstances, says Chodikoff.<\/p>\n<p>If the CRA\u2019s challenge in the Tavares case is successful, it will reframe how the provision for bonuses is applied more widely \u2014 and that\u2019s likely why the Canadian tax authority is going after this case, Chodikoff says.<\/p>\n<p>\u201cI think the biggest reason they\u2019re taking a run at this is the implications it could have on a much broader basis for other taxpayers,\u201d Chodikoff says.<\/p><\/blockquote>\n<p><a href=\"https:\/\/www.nytimes.com\/athletic\/5647166\/2024\/07\/23\/nhl-canada-tax-dispute\/\">Read the full article<\/a> (subscription required)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>David Chodikoff features in an article from The Athletic on how professional athletes are taxed in Canada and the interpretation of a provision in the U.S.-Canada tax treaty that would allow them to pay a lower tax rate on an initial signing bonus. The article centres around a Notice of Appeal filed in the Tax [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[632,1],"insight-format":[415],"class_list":["post-7120","post","type-post","status-publish","format-standard","hentry","category-publications","category-uncategorized"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>David Chodikoff comments on application of provision in U.S.-Canada tax treaty in The Athletic | Miller Thomson<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.millerthomson.com\/en\/insights\/uncategorized\/david-chodikoff-comments-on-application-of-provision-in-u-s-canada-tax-treaty-in-the-athletic\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"David Chodikoff comments on application of provision in U.S.-Canada tax treaty in The Athletic | Miller Thomson\" \/>\n<meta property=\"og:description\" content=\"David Chodikoff features in an article from The Athletic on how professional athletes are taxed in Canada and the interpretation of a provision in the U.S.-Canada tax treaty that would allow them to pay a lower tax rate on an initial signing bonus. 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