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 4, 1988
R.A. Short General Director of Legislation Department of Finance Tax Policy and Legislation Branch L'Esplanade Laurier 140 O'Connor Street Ottawa, Ontario K1A 0G5
RE: FOREIGN GIFTS BY A CANADIAN RESIDENT
Dear Sir,
We refer you to paragraph XXI(6) of the Canada-U.S Tax Convention which contemplates the deductibility of gifts made directly by Canadian residents to qualifying foreign charities.
In view of the recently proposed changes to the Income Tax Act which would qualify eligible domestic gifts made in the 1988 or subsequent taxation years for charitable donation "tax credit" treatment, would you kindly advise us to how these changes affect paragraph XXI(6) of the said Convention.
Yours very truly,
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, 1988
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, 1988
Email this Content