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.
Subject: XXX Application of subsection 18(4)
We are writing in response to your memorandum, dated February 4, 1991, in which you requested our views on whether the Notices of Objection filed by XXX (the “taxpayer”) for 1986, 1987 and 1988 should be allowed.
It is our view that the words in subsection 18(4) and subparagraph 18(5)(a)(ii) are clear and unambiguous. XXX
Further, we agree with the position expressed by Business Files Audit and supported by the International Audits Section of the Hamilton District Office that Article XXII of the Canada-U.K. Income Tax Convention (1978) does not provide relief to the taxpayer in these circumstances.
As indicated in a letter, dated November 9, 1990, from the Department of Finance (“Finance”) to the taxpayer's representative (a copy of which letter you forwarded to us on March 14, 1991), XXX
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