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 XXX
This is in reply to your letter of July 31, 1990, wherein, pursuant to paragraph 3 of Article XXVI of the Canada-U.S. Income Tax Convention (1980), you seek to clarify the application of the said Convention with respect to income an artiste resident in one Contracting State receives that is based upon the sale of records, tapes, etc. which were recorded during a live performance in the other Contracting State.
The issue is whether the nature of that portion of the performer's income based on the sale, rental, or licensing of the records or tapes is considered to be royalty income governed by the provisions of Article XII (Royalties) of the Convention or personal service income which is subject to the provisions of Article XVI (Artistes and Athletes).
XXX
Your letter of July 31, 1990 and our response contained in this letter together constitute a competent authority agreement in accordance with paragraph 3 of Article XXVI of the Convention.
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© Her Majesty the Queen in Right of Canada, 1990
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1990
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