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.
July 24, 1975
ST. CATHARINES DISTRICT OFFICE
HEAD OFFICE Rulings Division N.M. Sheerin
Mr. Ray Di Martile Assessing
XXXX
This will reply to your memorandum of July 11, 1975 concerning the above.
In our view, the fact XXXX would both indicate that he was taxable in Canada as a resident during the period of his stay in this country.
With reference to the taxpayer's claim to exemption by virtue of Article 13 of the Canada-U.K. Income Tax Agreement, on the basis of the information provided by XXXX (i.e. that office space and secretarial service were provided to the taxpayer for assignments associated with XXXX) it is our opinion that Article 13 does not apply to the taxpayer's case, since he had a fixed base regularly available to him during the course of his XXXX.
for Director Rulings Division Legislation Branch
RMS/tm
75-278 627-08
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© Her Majesty the Queen in Right of Canada, 1975
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© Sa Majesté la Reine du Chef du Canada, 1975
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