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
L. H. Gray Non-Resident Tax Unit
XXXX
5 June 1978
Dear Sirs:
Reference is made to your letter of May 23, 1978 con- cerning the issuance of a waiver under subsection 805(2) of the Income Tax Regulations in connection with the payment on your XXXX.
With one exception it will be necessary for confir- mation to be obtained from the government of the partic- ular country even though a bilateral treaty providing exemption from the operation of aircraft exists.
The confirmation required is that the particular country would grant relief on interest income of this nature.
It will not be necessary for confirmation to be obtained from the Government of the U.S.A. since guidelines have already been established.
Yours truly
for Director - Taxation
LHG/wp
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© Her Majesty the Queen in Right of Canada, 1978
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© Sa Majesté la Reine du Chef du Canada, 1978
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