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.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
April 13, 1994
MEMO FOR FILE
Foreign Division
940255
REFUND OF PART XIII TAX TO U.S. RESIDENTS
Background
A U.S. resident requests a refund of Part XIII tax relating to the exemption under paragraph 3 of Article 12 of the Canada-U.S. Income Tax Convention in respect of royalties paid for the right to produce or reproduce the U.S. resident's computer software programs. However, the refund request is made after the two year filing period specified in subsection 227(6) of the Act. (Note: This matter also involves the exemption in subparagraph 212(1)(d)(vi) of the Act.)
Issue
Whether there is any mechanism to provide for a refund in the period prior to the two year limitation referred to in subsection 227(6) of the Act.
Position
Paragraphs 1 and 2 of Article XXVI of the Canada-U.S. Income Tax Convention should permit some relief for such a U.S. resident since it effectively provides for a six year period in which to request a refund of tax in respect of taxation that is not in accordance with a provision of the Convention, i.e. taxation that is not in accordance with paragraph 3 of Article 12 of the Convention.
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© Her Majesty the Queen in Right of Canada, 1994
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© Sa Majesté la Reine du Chef du Canada, 1994
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