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:
Re: Article 27(2) of the Canada-United Kingdom Income Tax Convention (the "Convention")
This is in reply to your letter dated June 28, 1991.
In our opinion, paragraph 2 of Article 27 of the Convention not only applies to restrict the application of provisions of the Convention pursuant to which income is totally exempted from taxation but also applies to restrict the application of provisions of the Convention, such as paragraph 1 of Article 20, pursuant to which the amount of tax a Contracting State may impose is limited (but not absolutely eliminated).
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© Her Majesty the Queen in Right of Canada, 1991
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© Sa Majesté la Reine du Chef du Canada, 1991
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