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.
T.B. Kuss (613) 957-2120
July 22, 1987
Dear Sirs:
Re: Articles IV and XXI of the Canada-U.S. Income Tax Convention, 1980 (the "Convention")
This is in reply to your letter of July 2, 1987 regarding the above- referenced subject.
From our recent discussion with XXXX of your office, it appears that the matters referred to in your letter relate to a proposed series of transactions and would be better addressed in an advance income tax ruling.
Should you provide us with a written ruling request setting out all relevant facts and proposed transactions we would be pleased to address the pertinent issues at that time.
Yours truly,
for Director Reorganizations and Non-Resident Division Specialty Rulings Directorate Legislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1987
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© Sa Majesté la Reine du Chef du Canada, 1987
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