Credit to : Tax Evasion News : IRS updates guidance on US-Canada DTA

The Internal Revenue Service (IRS) has released a revised October 2015 version of its Publication 597, which provides information on the United States-Canada double taxation agreement (DTA), reports Tax News.

A number of DTA provisions that most often apply to US citizens or residents who may be liable for Canadian tax are discussed in the publication. However, as DTA provisions are generally reciprocal, it is noted that Canadian residents who receive income from the United States may also refer to it to see whether a treaty provision affects their US tax liability.

The publication, for example, looks at the position of dual-resident taxpayers who are Canadian residents, and those who are not; income tax credits; the treatment of income from self-employment and permanent establishment rules; pensions, annuities, and social security; investment income from Canadian sources, including dividends, interest, royalties, and capital gains from the sale of property; and the taxation of charitable contributions.
Hope this will answer all the issues for dual citizens of US-Canada.