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.
Dear Sirs:
RE: Sovereign immunity XXX
In reply to your letter of September 27, 1988, the comments contained in our letter of April 1, 1989 would apply irrespective of whether the particular branch of the XXX were located in or outside XXX provided the conditions set out in paragraph 47 of Information Circular 77-16R3 are met. If you wish to obtain written authorization note to withhold tax from payments to a particular branch of the XXX write to the Provincial and International Relations Division of Revenue Canada, outlining whether the conditions set out in that paragraph have, to your knowledge, been met. This letter does not constitute such authorization, but is an opinion regarding the question you have raised, which opinion is not binding on Revenue Canada, Taxation.
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, 1988
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, 1988
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