Revenue Procedure 2002-23, Taxation of Canadian Retirement Plans Under U.S. -- Canada Income Tax Treaty

ICR 200206-1545-020

OMB: 1545-1773

Federal Form Document

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Document
Name
Status
No forms / supporting documents in this ICR. Check IC Document Collections.
ICR Details
1545-1773 200206-1545-020
Historical Active 200202-1545-002
TREAS/IRS
Revenue Procedure 2002-23, Taxation of Canadian Retirement Plans Under U.S. -- Canada Income Tax Treaty
Extension without change of a currently approved collection   No
Regular
Approved without change 07/22/2002
Retrieve Notice of Action (NOA) 06/07/2002
  Inventory as of this Action Requested Previously Approved
08/31/2005 08/31/2005 08/31/2002
20,000 0 20,000
10,000 0 10,000
0 0 0

This Revenue Procedure provides guidance for the application by U.S. citizens and residents of the U.S. -- Canada Income Tax Treaty, as amended by the 1995 protocol, in order to defer U.S. Income taxes on income accrued in certain Canadian retirement plans.

None
None


No

1
IC Title Form No. Form Name
Revenue Procedure 2002-23, Taxation of Canadian Retirement Plans Under U.S. -- Canada Income Tax Treaty

  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 20,000 20,000 0 0 0 0
Annual Time Burden (Hours) 10,000 10,000 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
Uncollected
Uncollected
Uncollected
Uncollected

  No

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
06/07/2002


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