27 February 1990 Ministerial Correspondence 57484 F - Canada-Australia Income Tax Convention on Residence

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.

February 27, 1990

Dear Sirs:

Re:  Article 4 Canada-Australia Income Tax Convention (the "Convention")

This is in reply to your letter of January 30, 1989 in which you asked whether an Australian Non-Profit Society (a "Society") would be considered a resident of Australia for purposes of the Convention.  You are concerned that paragraph 2 of Article 4 ("Article 4(2)") of the Convention may preclude a Society from being considered a resident of Australia.

In our opinion the negotiators of the Convention intended that exempt organizations, such as a Society, be considered resident in the country in which they were organized.  Accordingly, we are of the view that Article 4(2) of the Convention would not preclude a Society from being considered resident in Australia for purposes of the Convention.

We trust this will be of assistance to you.

Yours truly,

for DirectorReorganizations and Non-Resident DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch