Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CCRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ADRC.
Principal Issues: Residence for purposes of our income tax conventions
Position: see attached reply
Reasons: see attached reply
International Fiscal Association Conference
CCRA Panel
May 13, 2002
Question 4. Resident of a Contracting State
Since the decision of the Supreme Court of Canada in Crown Forest there has been much debate and discussion concerning the concept of resident of a contracting state for the purposes of Canada's bilateral income tax conventions. What are the CCRA's current views on this issue? Has a coordinated view been developed in conjunction with the Department of Finance and the Department of Justice?
CCRA's Response
The CCRA is presently in consultation with the Department of Finance on this matter. We are currently looking at a number of preferential tax regimes and have asked the Department of Finance for their views on various tax policy issues as they relate to the concept of residence for purposes of our income tax conventions and, in particular, the meaning of the phrase "liable to tax" for purposes of paragraph 1 of the Residence Article of those conventions. As our consultation is still ongoing, we prefer to refrain from making any general comments at this time.
Presenter: Jim Wilson
Prepared by: Tim Kuss
Phone number: 957-2117
Division: Income Tax Rulings Directorate
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 2002
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 2002
Email this Content