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.
DATE February 20, 1981
TO Provincial and International Relations Division
FROM Head Office POLICY AND SYSTEMS BRANCH Assessing Division E.A. Gordon
ATTENTION Mr. Keith Harding
RE: XXXX
I am writing further to your telephone conversation with Mrs. G. Perrin of this Division, concerning Article XIV of the Canada U.K. Income Tax Convention, which was recently ratified.
We are enclosing a copy of a letter we have received from XXXX
We are aware that XXXX is covered under the old agreement by virtue of Article XXVIII of the revised convention.
We are writing to request confirmation of whether or not individuals under "contract for services" would be entitled to claim an exemption based on the definition provided for "professional services" of article XIV in the revised convention.
As a reply to the Deputy Minister's enquiry will be held pending your reply, we would request that this receive your immediate attention.
Acting Chief Enquiries and Information Section
EAG/ec
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© Her Majesty the Queen in Right of Canada, 1981
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© Sa Majesté la Reine du Chef du Canada, 1981
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