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) K. B. Harding
957-2111
Attention: 19(1)
March 18, 1992
Dear Sirs:
Re: Canada-Norway Income Tax Convention ( the "Convention")
This is in reply to your letter of January 30, 1992 wherein you requested clarification of our position concerning the receipt of rents by a lessor who is a resident of Norway for the use of moveable property in Canada.
We have considered your comments with respect to the substantial body of case law in Canada dealing with the difference between income from a business and income from property and our opinion, as expressed in our letter of January 6, 1992 to you, remains the same. Generally rental payments for movable property used in Canada and received by a corporation resident in Norway, by virtue of Article 6 of the Convention, will be exempt from tax in Canada unless the corporation carries on business in Canada through a permanent establishment.
We trust this is adequate for your purposes.
Yours truly,
for DirectorReorganizations and Foreign DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch
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© Her Majesty the Queen in Right of Canada, 1992
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© Sa Majesté la Reine du Chef du Canada, 1992
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