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.
June 9, 1983
K.B. Harding
XXXX
This is in reply to your letter of April 7, 1983, which was recently received by this Department. It was noted that there was no TD1 attached to the letter.
XXXX
Enclosed is a copy of IT-221R2 which outlines Revenue Canada's position on the determination of an individual's residence status for taxation purposes. However, we will reply to your letter on the assumption that you are a resident of the United Kingdom.
Article XVII of the Canada-United Kingdom Tax Convention (1978) states that pensions arising in Canada and paid to a resident of the United Kingdom may be taxed in the country of residence. However, Canada has retained the right to tax such pensions at the rate of 25 per cent, but only on that portion of the pension payment which is in excess of the greater of $10,000 Canadian or £5,000 sterling. We are attaching a copy of Article XVII for your perusal.
Since the TD1 form is required to be filed by residents of Canada, you may ignore filing this return provided that you are not a resident of Canada for taxation purposes. We trust this is satisfactory for your purposes.
Yours sincerely,
Director Provincial and International Relations Division
Attachments
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, 1983
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, 1983
Email this Content