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.
| 24(1) |
902713 |
| |
G. Middleton |
| |
(613) 957-2127 |
19(1)
November 29, 1990
Dear Sirs:
Re: 10% Withholding Tax on Films
This is in reply to your letter of September 20, 1990 concerning the 10% Canadian withholding tax on royalties paid to the 24(1)
You questioned whether there is any provision under the Canadian Income Tax Act which provides for an exemption from such tax.
This will confirm that there is no exemption from tax on the film royalties under either the Canadian Income Tax Act or the Canada- United Kingdom Income Tax Convention with respect to payments made by residents of Canada to U.K. charities.
Yours truly,
for DirectorReorganizations an Non-Resident DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1990
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© Sa Majesté la Reine du Chef du Canada, 1990
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