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 Sir:
This is in regard to your request that we provide you with a determination of the residency of the late XXX
We have reviewed the documents which you submitted and are of the view that XXX had established significant residential ties with Canada and would therefore be considered a factual resident of Canada for the calendar years XXX on June 24, 1985.
XXX
It should be noted that it is also possible that XXX could have been considered to have been a resident of the United Kingdom for all or part of the calendar years between XXX for U.K. tax purposes.
If Mr. XXX had been considered a dual resident of both Canada and the United Kingdom for any of the years between XXX the tie-breaker rule in both the former Canada-U.K. Tax Agreement (1966) and the present Canada-U.K. Income Tax Convention (1978) would determine his residency for income tax treaty purposes. Based on an analysis of the information provided, the resolution of your U.K. estate tax problem should be dealt with by the appropriate U.K. authorities. Nothing further can be done by this Department until an actual case of double taxation has been presented to competent authority in accordance with the attached Information Circular 71-17R2.
Since XXX is considered a resident of Canada, you, as executor of his Estate are required to file Income Tax Returns on behalf of the Estate. We are enclosing a T3 "Guide and Trust Return" for 1989 which must be filed on an annual basis by the executor(s). You should note that penalties and interest are levied on late filed returns. A description of the penalties and interest is set out on pages 6 and 7 of the attached T3 Return. You may obtain copies of the T3 Guide and Trust Returns for other taxation years at the Ottawa District Taxation Office at 360 Lisgar Street, Ottawa, Ontario, K1A 0L9.
We would suggest you contact Mr. Bill Luhta (598-2209) at the Ottawa District Taxation Office concerning the filing of the Estate Tax Return and any requirement on you behalf to file Income Tax Returns on behalf or your deceased father.
We trust these comments are adequate for your purposes.
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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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