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.
| |
January 30, 1990 |
| Mr. M.A. Hiltz |
Provincial and International |
| Director |
Relations Division |
| Reorganizations and Non-Resident |
B. Fioravanti |
| Division |
957-2073 |
| Attention: Ken Major |
| |
HBW 9138-1 |
| |
HBW 9151-1 HBW 9151-2 HBW 9151-3 |
TAXABILITY OF AMOUNTS PAID TO NON-RESIDENT BASEBALL PLAYERS
In reply to your memorandum of February 28, 1989 concerning the above-referenced matter please find attached hereto a copy of the response we received from the Internal Revenue Service.
24(1)
If, after analyzing U.S. regulation 1.861-4(b) and Rev. Rul. 87-38, you feel that there are still areas which require clarification from the U.S., we would be pleased to pursue them. In any event, we would appreciate being advised of the guidelines which you ultimately decide upon.
C. SavageA/DirectorProvincial and International Relations Division
Enclosure
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© Her Majesty the Queen in Right of Canada, 1990
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, 1990
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