21 December 1989 Internal T.I. 58847 F - Member of Permanent Canadian Mission in Belgium Deemed to be Resident of Canada

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.

This is in reply to your letter of September 28, 1989 wherein you requested clarification of your income tax status for 1989.

24(1)

Pursuant to paragraph 250(1)(c) of the Income Tax Act (the Act) a non-resident of Canada will be deemed to be a resident of Canada throughout a taxation year if he was at any time in the year an ambassador, minister, high commissioner, officer or servant of Canada and

(a)     he was a resident in Canada prior to appointment or employment by Canada, or

(b)     he received representation allowance in respect of the year.

24(1)

Paragraph 2 of Article XXVII of the Canada-Belgium Tax Convention (1975) (the Convention) provides that an individual who is a member of a permanent mission of Canada which is situated in Belgium shall be deemed for the purposes of the Convention to be a resident of Canada if he is liable in Canada to the same obligations in relation to tax on his total world income as are resident of Canada.

24(1)

In summary, you will be taxable for the 1989 and subsequent taxation on your world income in Canada if you continue to work in your present capacity.

We trust these comments adequately explain our position.

Yours truly,

for DirectorReorganization and Non-Resident DivisionSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch