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.
C.L. Lalonde
July 18, 1975
INDEXED
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We reply to your letter of July 7, wherein you ask Revenue Canada to provide you with a letter certifying that you are a Canadian resident for tax purposes.
Canadian residency is a question of fact based on the particular circumstances of each individual case and it is not open to an individual to elect to be considered a Canadian resident at his discretion. in your case, it would appear from the information available that you are not a Canadian resident in that you have severed your ties with Canada during your stay in Australia. Your wife and family have accompanied you and you do not appear to have maintained a home in Canada since your departure. We attach a copy of Interpretation Bulletin ;21 which sets out the criteria applied to determine residency. You will note that Canadian citizenship has no bearing on the determination of residency and is not a consideration in the Income Tax Act.
Therefore, unless you feel that you have further facts to set before us which we have not considered or have not been made available to us you are not considered to be a resident of Canada for tax purposes.
Article 12 of the Canada - Australia Income Tax Agreement is not discretionary to allow a taxpayer to select the country to which he will pay his taxes. Australia has taken the position that the effect of the article is to prevent double taxation in the event that a taxpayer might find himself a resident of both countries. In such an instance Australia has interpreted the Article to mean that this taxpayer will be exempt from Australian tax if he is subject to Canadian taxation.
Based on the above, we cannot accessed to your request that we Telex the Australian authorities to advise them that you are a Canadian resident.
We have also been advised by the Ottawa District Office that your 1974 return has been assessed and a refund cheque has been mailed to you.
If you require additional information, please write to us.
Yours sincerely,
A.C. Bonneau Director Provincial and International Relations Division
Enclosure AIR MAIL
CLL/jb
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