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 13(9) of the Canada-United Kingdom Income Tax Convention (the "Convention")
This is in reply to your letter dated June 5, 1991 whereby you requested our views concerning the meaning of the phrase "a resident of that State for 15 years or more" in the context of the application by Canada of subparagraph 9(a) of Article 13 of the Convention.
In our opinion, in order for an individual to have been a resident of Canada for 15 years or more for purposes of subparagraph 9(a) of Article 13 of the Convention, the individual must have been a resident of Canada (as defined for purposes of the Convention) at least for 15 periods (not necessarily consecutive) each of which consists of 12 consecutive months. We note that in certain circumstances an individual will be deemed to be a resident of Canada throughout a year, e.g. subsection 250(1) of the Canadian Income Tax Act. Such a deeming provision will be taken into account in determining whether an individual has been a resident of Canada for 15 years or more for purposes of subparagraph 9(a) of Article 13 of the Convention.
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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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