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.
May 24, 1985
XXXX
K.B. Harding
This is in reply to your letter of March 6, 1985, concerning a request for a refund of excess tax withheld on amounts paid to XXXX.
XXXX
We are of the view that lump sum payments out of an RRSP are not covered by the Convention and, accordingly, domestic law will apply. Since Part XIII of the Canadian Income Tax Act provides for a 25 per cent withholding tax, we are of the view that XXXX is not entitled to a refund of the withholding tax requested.
We trust that the above explanation will outline our position, and we would gladly consider any legal arguments you may wish to present to us.
Yours sincerely,
Director Provincial and International Relations Divisions
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1985
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, 1985
Email this Content