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.
Computer Software Payments
Article XIIIC of the Canada-U.S. Tax Convention
We have recently been informed by an international accounting firm that the U. S. Internal Revenue Service does not consider Article XIIIC of the Canada-U.S. Tax Convention to be applicable to computer software payments paid by a U. S. resident to a Canadian resident. Apparently, one of the reasons cited by IRS is Revenue Ruling 66-55.
In view of the fact that Canada's present trade deficit with the U. S. for computer services is in excess of $500 million and could be as much as 41.5 billion by 1984, could you please write to our counterpart Directorate in IRS and ascertain, it as much detail as possible, what the IRS position is vis-a-vis Article XIIIC and computer software payments to Canada.
In particular, we are interested in knowing whether Revenue Ruling 66-55 or any other Rulings are relevant to Article XIIIC of the Convention.
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