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 Sirs:
We are writing in reply to your letter of March 5, 1982 in respect of withholding tax on interest payments to be made by the XXX to the XXX. It would appear that the XXX may be exempt from Canadian income tax pursuant to Article X the Canada-United States Tax Convention. In order to establish exemption, officials of the XXX should write to our Registration Division, 400 Cumberland Place, Ottawa, K1A 0X5, Attention: Mrs. Betty Wardle, setting forth the particular provision of the Internal Revenue Code which exempts them from income tax in the U.S.A., and requesting exemption from Canadian income tax. If exemption is granted, a letter will be sent to the XXX certifying their exemption pursuant to subsection 212(14) of the Income Tax Act.
We hope this will be helpful to you.
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© Her Majesty the Queen in Right of Canada, 1982
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© Sa Majesté la Reine du Chef du Canada, 1982
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