11 October 1990 Ministerial Correspondence 901524 F - Foreign Tax Credit for U.K. Tax on Dividends

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.

October 11, 1990

Dear Sir:

This is in reply to your letter dated June 29, 1990 concerning your wife's claim for a foreign tax credit in respect of advance corporation tax paid to the United Kingdom on dividends for the 1987 taxation year.

We understand that the matters raised by your letter have now been addressed by the Appeals Branch at the Winnipeg Taxation Centre and resolved to your satisfaction. The Appeals Branch has advised us that as a result of  24(1)  While we did not receive with your letter a copy of the "UK dividend warrant" referred therein, we understand that the Appeals Branch was satisfied with the documentation available to them (which was presumably provided by your wife) as evidence of the fact that the advance corporation tax had been paid.

Yours truly,

for DirectorReorganizations and Non-Resident DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch

c.c.     Winnipeg Taxation Centre Appeals