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.
XXXX
Phone: (613) 598-2141
February 13, 1985
Dear Sir/Madam:
Re: Non-Resident Withholding Tax
Reference is made to your letter of January 25, 1985 received together with a form NR7-R (Application For Refund of Non-Resident Tax) filed on behalf of your client. XXXX.
XXXX
The form NR7-R cannot be processed as payments out of a Registered Retirement Savings Plan are subject to a flat rate of 25% non-resident tax at source in accordance with the revised Canada- United Kingdom Tax Convention. However, XXXX can file a Canadian Income Tax Return under Section 217 of the Income Tax Act to elect to be taxed on her Registered Retirement Savings Plan income in a similar manner as a Canadian resident.
Interpretation Bulletin IT-163R is enclosed which describes the income to be reported and the deductions available to a non-resident who elects to file a tax return under Section 217. Unfortunately, the Income Tax Returns for persons residing outside Canada are unavailable. They should be available in early March and you can request that one be sent to you.
We trust that the above information clarifies the matter.
Yours truly,
Source Deductions Section KD/gd
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© Her Majesty the Queen in Right of Canada, 1985
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© Sa Majesté la Reine du Chef du Canada, 1985
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