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.
K.B. Harding
November 22, 1985
XXX
Dear Sirs
This is in reply to your letter of November 14, 1985, and our telephone conversation of November 20 concerning the effective date of the Second Protocol to the Canada-United Kingdom Income Tax Convention.
Article XII of the Protocol states that "The Governments of the Contracting States shall notify one another of the completion of the procedure required by their laws for the bringing into force of this Protocol. This Protocol shall enter into force on the date of the later of these notifications" (underlining for emphasis only).
As indicated by phone, Canada will not be in a position to give notification prior to December 21 in order to meet the criteria set out in paragraph 2 of Section 33 of the implementing legislation, a copy of which is attached for your convenience.
We have been advised by the Department of Finance that they expect that both countries will be in a position to give notification as required under Article XII by December 31, 1985. However, there is always a possibility for delay in this procedure.
We hope this is adequate for your purposes.
Yours sincerely,
Acting Director Provincial and International Relations Division Attachment
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© Her Majesty the Queen in Right of Canada, 1985
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© Sa Majesté la Reine du Chef du Canada, 1985
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