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.
September 28, 1984
Mr. A. Charron, Provincial International Relations, Revenue Canada, Taxation, 875 Heron Road, Ottawa, Ontario K1A 0G8
Dear Mr. Charron:
Re: Canada - U.S. 1980 Tax Convention
Further to our conversation of September, 27, 1984, could you kindly confirm in writing our points of discussion, as set out below:
i) U.S. tax is not to be withheld where the Canadian recipient is a tax-exempt plan such as a registered pension plan or registered retirement savings plan.
ii) Where the Canadian recipient is a pooled fund trust, the beneficiaries of which are tax-exempt, U.S. tax will have to be withheld as the income of the pooled fund is not "generally exempt from taxation" in Canada.
iii) If U.S. tax is erroneously withheld, the Internal Revenue Service should be contacted in writing, citing the relevant paragraph of Article XXI of the above Convention, in order to recover the tax withheld.
Thank you for your assistance in this matter.
Yours very truly,
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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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