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.
DATE: December 7, 1983
TO Mr. R.J.L. Read Director Corporate Rulings Division
FROM Provincial and International Relations Division K.B. Harding
RE: Canada - United Kingdom Income Tax Convention
This is in reply to your letters of July 15 and November 8, 1983 concerning the interpretation of paragraph 13(4)(a) of the above Convention.
Attached is a copy of our letter to Mr. Short together with his reply. Since Mr. Short's reply adequately outlines the views of his Department, we see no reason to expand on his comments and are of the opinion that our Department should interpret this paragraph in accordance with the views set out in his letter.
Since this topic is extremely important to the District Offices, we would suggest they be made aware of the policy taken by your Division.
We request you forward a copy of your reply to XXXXXXXX to our Division, and we will ensure that Mr. Short receives a copy as requested by him.
Director Provincial and International Relations Division
Attachment
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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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