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.
February 13, 1981
Kevin J. Donnelly
Re: Article 27(2) - Canada-United Kingdom Convention
We would appreciate your assistance in identifying situations covered by Article 27(2) of the Canada-United Kingdom Convention.
It is our understanding that if certain persons not ordinarily domiciled or resident in the United Kingdom receive income from Canada, this income is taxed only when it is received in the United Kingdom and not when it is paid or credited to an account for the recipient in Canada or elsewhere.
We would appreciate any information you can provide which describes the persons or incomes which are subject to tax in the United Kingdom on a remittance basis only. How are we in Canada to identify those who are and those who are not taxed in the United Kingdom on this remittance basis?
I look forward to your reply at your earliest convenience.
Yours sincerely,
Director Provincial and International Relations Division KJD/jb
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