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.
November 14, 1985 Revenue Canada, Taxation 875 Heron Road Confederation Heights Ottawa, Ontario K1A 0L8
Attention: Director, Provincial & International Relations Corporate Ruling Division
Dear Sirs:
Re: Second Protocol to the Canada-U.K. Tax Treaty
On October 16, 1985 the Minister of Finance announced that a Second Protocol amending the 1978 tax convention between Canada and the United Kingdom had been signed in London.
After reading the text of the Department of Finance "Release" we are unsure as to whether or not this Second Protocol has the effect of law at this time.
We would appreciate any comments that you have as to the effective date of the legislation assuming it is now part of our Canadian tax law.
Yours very truly,
XXXX
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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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