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.
March 7, 1984
K.B. Harding
XXXX
Thank you for your letter of February 9, 1984, in which you requested that we confirm that XXXX.
XXXX
would be exempt from tax liability in Canada pursuant to Article 17 of the Canada-United Kingdom Income Tax Agreement.
Article 17 of the Canada-United Kingdom Agreement was replaced by Article XVIII of the Canada-United Kingdom Tax Convention (Convention) which entered into force on December 17, 1980, a copy of which is enclosed for your perusal.
It is our understanding that XXXX
as such, qualifying individuals working in Canada would be exempt from tax in Canada on remuneration paid by the United Kingdom (other than a pension) in respect of services rendered to that country. However, such remuneration would only be taxable in Canada if the services are rendered in Canada and the recipient is a resident of Canada who
(a) is a national of Canada or
(b) did not become a resident of Canada solely for the purpose of performing the services.
For purposes of the Convention a "national" means ". . . in relation to Canada, all citizens of Canada . . ."
On the assumption that XXXX is not a national of Canada and his sole purpose for coming to Canada is to provide services to the XXXX we confirm that he will not be subject to tax in Canada on his income from such employment.
We trust this is satisfactory for your purposes.
Yours sincerely,
Director Provincial and International Relations Division
Enclosure KBH/jab
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, 1984
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, 1984
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