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.
January 14, 1982
K.J. Donnelly (613) 995-0038
XXXX
Dear Sirs:
This is in reply to your letter dated December 8, 1901 requesting our views on the meaning of the words "not borne by" in subparagraph 2(c) of Article XV of the Canada-United Kingdom Tax Convention (1978).
It is our opinion that the word "borne" has the meaning outlined in Article 14(2)(c) of the 1967 Canada-United Kingdom Tax Agreement, i.e., "the remuneration is not deducted." Similar wording is to be found in Article XII of the Canada-Netherlands Tax Convention, i.e., "shall not have been charged."
We trust the foregoing will be of assistance to you. If you have a specific example or situation in mind, we would be prepared to consider the interpretation in that context.
Yours sincerely,
Director Provincial and International Relations Division
KJD/jb
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