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.
August 13, 1984
K.B. Harding
XXXX
This is in reply to your letter of August 8 wherein you requested we confirm that United States shareholders of a Canadian non-resident owned investment corporation (NRO) will be entitled to the reduced rates of withholding tax provided by the Canada-United States Income Tax Convention (Convention) on income derived from the Canadian NRO.
We confirm that the reduced rates of withholding tax provided under the Convention will be available to United States shareholders on income derived from a Canadian NRO.
We trust that this is satisfactory for your purposes.
Yours sincerely,
Director Provincial and International Relations Division
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© Her Majesty the Queen in Right of Canada, 1984
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© Sa Majesté la Reine du Chef du Canada, 1984
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