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.
May 12, 1981
This is in reply to your letter of April 24 concerning the tax implications of property located in Canada and owned by a resident of Hong Kong.
In your letter you questioned whether Hong Kong would be considered as part of the United Kingdom for purposes of the Canada-United Kingdom Income Tax Convention.
We have reviewed the above noted Convention and it is our view that the Convention does not cover residents of Hong Kong. In addition, Canada does not have a treaty with Hong Kong nor am I aware of any negotiations which are proposed in the near future.
I trust the foregoing is satisfactory.
Yours sincerely,
Original Signed by
Director Provincial and International Relations Division
KBH/jb
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© Her Majesty the Queen in Right of Canada, 1981
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© Sa Majesté la Reine du Chef du Canada, 1981
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