I have a question with this article, just for clarification. With this following passage: "The treaty provides that a signing bonus paid by a Canadian NHL team to a U.S.-resident player would be taxable in Canada – but that tax may not exceed 15 per cent of the gross amount of the payment. Assuming the player's U.S. tax rate exceeds 15 per cent (it does, remember the 37-50 per cent), the bonus would effectively be taxable at a combined rate equal to his normal U.S. rates. And so, there is no Canadian tax cost disadvantage on the signing bonus amount." So it's taxable at a combined rate equal to his normal U.S. rates? So if he claims AZ as residence that's what it would be? Just trying to make sure I'm reading it correctly... taxes are not super fun reading.