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.
Dear Mr. Short:
You may recall our discussion earlier this year in connection with amending Part XIII so that payments in the nature of those dealt with in the attached correspondence, would be subject to withholding tax. It was understood that you were aware of an were in agreement with our interpretation. As requested, we are referred the matter to you for your reference and whatever action you may consider necessary.
In the case at hand, the Canadian residents are making the payments to a United States resident for the use of, or the right to use, property in the United States.
XXX
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© Her Majesty the Queen in Right of Canada, 1986
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© Sa Majesté la Reine du Chef du Canada, 1986
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