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.
MAY 2 -1986
XXXX
Attentions XXXX
Dear Sirs:
Thank you for your letter of February 28 in which you enquire about the application of Interpretation Bulletin IT- 216 in the context of Articles VI and XIII of the Canada- United States Income Tax Convention and Articles 6 and 13 of the 1977 OECD Model Convention.
We have no indication at this time that the Department's views expressed in IT-216 have changed or that there are any plans to revise the Bulletin.
As to your second question, we regret that the information you have provided is not sufficient to permit us to express any views at this time. Should you wish to write again and elaborate, would you please direct your enquiry to the Director, Reorganizations and Non-Resident Division, Specialty Rulings Directorate.
Yours sincerely,
Director Provincial and International Relations Division
JRC/ jb (5575)
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