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.
| 19(1) |
89M12450 |
| |
E.E. Campbell |
| |
(613) 957-2067 |
December 1, 1989
Dear 19(1)
Re: Request for Certification
In the request for certification from 24(1) of November 21, 1989 it was requested that it be confirmed that all the provisions included in the Convention between Canada and Italy are applicable to the TTA, which is the Technology Transfer Agreement.
The Canada-Italy Tax Convention applies to persons who are residents of one or both of the contracting states and applies to taxes on income imposed on behalf of each contracting state.
As a resident of Canada you are subject to tax on your world income and this would include any in come which would arise under contractual relations to provide technology to Italy. The Convention would apply to determine the country in which income would be taxed to regulate rates of withholding tax and generally to avoid double taxation.
We hope that these comments will be of assistance to you.
Yours sincerely,
C. Savage A/Director Provincial and InternationalRelations Division
EEC/sg File copy Sequence file Author's copy Chrono file Reading file
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© Her Majesty the Queen in Right of Canada, 1989
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© Sa Majesté la Reine du Chef du Canada, 1989
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