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.
At your request, we have reviewed the "Income Codes" page in the draft Non-Resident Tax Information Package and have the following comments:
- 1. There seems no discussion of payment or credit for "Timber royalties" (paragraph 212(1)(e) of the Act).
- 2. Item 21: We suggest deleting "copyrights" in this item since subsection 212(5) refers specifically only to the right in or to the use of motion picture film or videotape and other means of reproduction for use in connection with television. It may then read "Motion pictures, TV films or videotapes, etc."
- 3. Item 28. It may be unclear whether royalties for the use of R & D property is included here or under item 31.
- 4. Item 30: We suggest deleting the word "payment" (see paragraph 212(1)(j)).
- 5. Item 31: We suggest replacing "Royalties-Other" by "Royalties and similar payments for the use of or for the right to use other properties" to cover other payments described in paragraph 212(1)(d) of the Act but not mentioned in these codes.
We trust our comments, will be of assistance.
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