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.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
SUBJECT: OFFSHORE ARTICLES - DEEMED P.E.'S SECTION: ART 33,
ART 5]
May 27, 1992
International Tax Programs Rulings Directorate
C.G. Toussaint Jim Wilson
Director General 957-2123
Attention: John Fennelly
921078
Offshore Activities - xxx
Canada-United Kingdom Income Tax Convention (the "treaty")
This is in reply to your memorandum of April 6, 1992 in which you requested confirmation of our previous comments made in our memorandum of July 12, 1991 regarding Article XXVIIA of the treaty. It is our understanding that representatives of XXX are of the view that our interpretation of the Article is too broad and beyond the intent of the treaty parties.
We agree with you that the representation has provided no additional facts which would change our opinion as provided in our earlier memorandum. Furthermore, as you are aware, the views of the U.K. tax authorities (ie. in regard to the meaning of "activities" and "in connection with" as used in Article XXVIIA) were requested by Provincial and International Relations Division (at your request) and their reply basically confirmed the position we had taken.
In the memorandum to your directorate on February 24th from the St. John's D.O., Mr. Hillier has indicated that the representative will be forwarding him information concerning the U.K.'s interpretation of the offshore article. If you wish, we will review such information if and when it is received.
for Director
Reorganizations and Foreign Division
Rulings Directorate
Legislative and Intergovernmental
Affairs Branch
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1992
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1992
Email this Content