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.
JUL 13 1986
Re: U.S. Gitts by a Canadian Resident
In reply to your letter of July 4th, I believe that the effect of paragraph XXI(6) of the Canada-U.S. Income Tax Convention is that qualifying gifts to U.S. charities within the limits provided in that paragraph will be treated as if they were made to a registered charity in Canada. As such the appropriate credit depending on the total charitable contributions of the taxpayer in a year, would be deductible in respect of such contributions in computing his tax payable for the year.
Since your question relates to treaty interpretation, and that is the responsibility of Revenue Canada, I have taken the liberty of sending a copy of your letter and my reply to Bob D'Aurelio, Director, Provincial and International Relations Division of that Department. I suggest, that you direct any further questions that you have to Mr. D'Aurelio whose phone number in Ottawa, should you wish to give him a call, is 957-2070.
Yours sincerely,
R.A. Short General Director Tax Policy and Legislation Branch
c.c. B. D'Aurelio
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© Sa Majesté la Reine du Chef du Canada, 1986
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