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.
941638
XXXXXXXXXX S. Leung
Attention: XXXXXXXXXX
February 17, 1995
Dear Sirs:
Re: Article 4 of the Canada-Germany Income Tax Agreement
We are writing in response to your letter of June 20, 1994 in which you requested our view as to where lies the centre of vital interests of a taxpayer in the situation described in your letter.
The facts of the situation outlined in your letter are as follows:
XXXXXXXXXX
XXXXXXXXXX
The situation outlined in your letter appears to relate to an actual situation involving an identifiable taxpayer. Accordingly, the applicable District Taxation Office should be consulted with respect to the determination of the centre of vital interests of such a taxpayer for purposes of the Canada-Germany Income Tax Agreement (the "Convention"). However, we can offer the following general comments.
Like residence determination for purposes of the Income Tax Act, a centre of vital interests determination must be based on an analysis of all the facts. Since we do not have all the facts surrounding the circumstances of a particular situation -- facts like whether Mr. X has any other personal, social, cultural and economic ties with Germany and with Canada, we are not able to make a determination as to where Mr. X's centre of vital interests lies: whether in Germany or in Canada. However, based on the limited facts described above and unless other undisclosed facts point to the contrary, we tend to feel that Mr. X's centre of vital interests is in Canada.
The above comments represent our general views with respect to the subject matter of your letter. These comments do not constitute an advance income tax ruling and therefore, as described in paragraph 21 of Information Circular 70-6R2, are not binding on the Department.
Yours truly,
for Director
Reorganizations and Foreign Division
Rulings Directorate
Policy and Legislation Branch
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