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.
| |
August 9, 1989 |
| S.C. Lemelin |
Financial Industries Division |
| Chief, Policy & Research |
Rulings Directorate |
| International Audits Division |
Blair P. Dwyer |
| Audit Programs Directorate |
957-2744 |
| Attention: Teresa Eng |
File No. 7-4030 |
SUBJECT: Canada-U.S. Income Tax Convention (1980) - Article XVIII Pensions and Annuities
This is in reply to your memorandum dated June 19, 1989, in which you asked for the criteria to be used in determining in which country a pension or annuity "arises".
Generally, the Department takes the view that pension or annuity income arises in the state from which it was paid. We understand that the United States Revenue authorities also look to the country in which the related employment took place. However, we do not apply this additional criterion.
Accordingly, in interpreting Article XVIII of the Canada-U.S. Income Tax Convention (1980), pension and annuity income arises in the state from which it is paid.
We trust that the above is satisfactory for your purposes. If you require further information, please do not hesitate to contact us.
Director Financial Industries DivisionRulings DirectorateLegislative and IntergovernmentalAffairs Branch
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© Her Majesty the Queen in Right of Canada, 1989
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© Sa Majesté la Reine du Chef du Canada, 1989
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