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 22, 1983
Revenue Canada Taxation Provincial and International Relations Division Metcalf Building 875 Heron Road Ottawa, Ontario K1A 1A3
Attention: Mr. Harding
Dear Sirs:
I am writing to obtain some general information on the Canada-United Kingdom Tax Convention. The Toronto District Office was unable to reply to my questions and referred me to your department.
Article IV of the convention discusses residency. It appears that, in general, an individual will be resident in only one of the countries even though he may be resident in both under regular taxation laws of the two countries. Is that a reasonable interpretation of that Article?
Some of the terms used in the convention are not defined and I would appreciate some clarification on the following items:
1) "Permanent Home" - Does ownership of real property constitute a permanent home? For example, would real property, owned in Canada, which an individual rents out and does not live in qualify as a permanent home? What factors are taken into consideration in establishing what constitutes a "permanent home available to him"?
2) "Personal and Economic Relations" - What factors would be considered in determining personal and economic relations? Are any factors more important than others?
I realize that these types of questions are often difficult to answer without a specific situation in mind. However, any general comments that you could make would be appreciated.
Yours truly,
XXXX
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© Her Majesty the Queen in Right of Canada, 1983
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© Sa Majesté la Reine du Chef du Canada, 1983
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