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Canadian investors are prone to tax on 50% of capital gains received from investment and allowed to deduct 50% of capital losses. In U.S. the tax rate on eligible dividends and long term capital gains is 0% for transfer pricing those invoved with the 10% and 15% income tax brackets in 2008, 2009, and the year. Other will pay will be taxed at the taxpayer's ordinary income tax rate. Could be generally 20%.

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The second way is to be overseas any 330 days each full 1 year period out and about. These periods can overlap in case of a partial year. In this particular case the filing final target time follows the completion of each full year abroad.

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