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.
August 29, 1989
FROM - Technical Interpretations Division Phil K. Tang (613) 957-9229
TO - Non Resident Taxation Division Source Deductions Section
ATTN: Gary Richardson
Program Officer
SUBJECT: REPORTING OF AMOUNTS PAID/CREDITED TO NON-RESIDENTS
At your request, we have reviewed the "Income Codes" page in the draft Non-Resident Tax Information Package and have the following comments:
1. There seems no discussion of payment or credit for "Timber royalties" (paragraph 212(1)(e) of the Act).
2. Item 21: We suggest deleting "copyrights" in this item since subsection 212(5) refers specifically only to the right in or to the use of motion picture film or videotape and other means of reproduction for use in connection with television. It may then read "Motion pictures, TV films or videotapes, etc."
3. Item 28: It may be unclear whether royalties for the use of R & D property is included here or under item 31.
4. Item 30: We suggest deleting the word "payment" (see paragraph 212(1)(j)).
5. Item 31: We suggest replacing "Royalties-Other" by "Royalties and similar payments for the use of or for the right to use other properties" to cover other payments described in paragraph 212(1)(d) of the Act but not mentioned in these codes.
We trust our comments will be of assistance.
A.G. Cockell, Director
Technical Interpretations Division
Legislative and Intergovernmental
Affairs BranchAll 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, 1989
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, 1989
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