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.
TEI Conference 1996 Round Table
Question XIX - OVERSEAS CREDIT
In a technical interpretation dated April 18, 1995 (document number 9500997), Revenue Canada stated that an employer will not be considered to be carrying on business in another country with respect to one of the specified types of activities set forth in clause 122.3(1)(b)(i)(B) of the Act unless the activity is the principal activity of the employer. Please clarify the basis for Revenue Canada's position since the Act does not specify that the required activity be a principal activity.
Department's Response
This technical interpretation relates to a unique circumstance. The reference to the "principal activity of the employer" is specific to this set of facts only; no new precedent or change in policy is intended.
Prepared by: David Senécal
Date: November 22, 1996
File: 963887
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