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.
October 4, 1984
Revenue Canada Taxation 875 Huron Road Ottawa, Ontario K1A OL8
Attention: Keith Harding
Dear Sirs:
Pursuant to your telephone conversation of October 4, 1984 with XXXX of our office, please confirm that it will be the Department's position that Article XXXX, paragraph 5 of the new Canada-U.S. Income Tax Convention will apply to all provisions of the 1942 Canada-U.S. Income Tax Convention. In particular, taxes withheld at source pursuant to subsection 212(13.2) of the Income Tax Act will not be exigible until taxable years of a taxpayer beginning on or after January 1, 1986 due to the provisions of Article XII of the 1942 Canada-U.S. Income Tax Convention and Article XXXXR, paragraph 5 of the new Canada-U.S. Income Tax Convention.
Yours very truly,
XXXX
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© Her Majesty the Queen in Right of Canada, 1984
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© Sa Majesté la Reine du Chef du Canada, 1984
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