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北美（一）加拿大1994年预算案主要修改了对外国分公司的规定及对源于国外财产所得的定义。外国分公司的所得木再为免税所得，其支付给总公司的股息应计入总公司的应税所得，支付股息已缴纳的外国所得税准许抵免。受控的外国分公司源于国外的财产所得，应按照适当比例计入加拿
North America 1. Canada’s 1994 budget bill largely changed the rules for foreign branches and the definition of income derived from property abroad. Dividends paid to the head office by the foreign branch should be tax-deductible and the foreign income tax paid for the payment of dividends is allowed to be credited. A controlled foreign branch derives its property from abroad and should be credited to Canada in the appropriate proportion