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.
In response to your memorandum of April 14, 1980, we suggest that you proceed with a formal request to obtain the IRS's opinion on computer software payments.
As you are no doubt aware, our interpretation has been that Article XIIIC would exempt such payments on the basis that computer software is copyrightable material similar to literary work. We understand, however, that the IRS has, at least verbally, indicated to taxpayers making similar payments to Canadian residents, that they are not exempt by Article XIIIC and must account for tax on such payments. We presume that at present, the balance of payments for computer software are made by Canadians to U.S. residents rather than Americans to Canadians. Consequently, the IRS may not have dealt with this problem to the extent we have.
We are prepared to assist in making a presentation to the U.S. authorities if you so wish.
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, 1980
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, 1980
Email this Content