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Is Canada Overstepping Its Borders?

The Alberta Province Tax Specifically Targets Professional Hockey Players in Order to Help Finance its Professional Franchises

Marquette Sports Law Review May 31, 2004 In the fall of 2002, the Canadian province of Alberta implemented a 12.5% tax on all income earned by NHL players who play games in the province’s two NHL cities of Edmonton and Calgary. In my article, “Is Canada Overstepping Its Borders?” published in the spring’s 2004 edition of the Marquette Sports Law Review, I take a comprehensive look at the ramifications of this tax on US resident hockey players and how this new tax intertwines with their other tax liabilities

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Canada Sport Tax Issues


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