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.
April 27, 1984
K.B. Harding
XXXX
This is in reply to your letter of March 29 concerning your request for a refund of tax withheld on amounts received by you from the
XXXX
The Canadian Income Tax Act requires the payor to withhold tax at the rate of 25 per cent on any amount paid to a non-resident which represents a payment out of a superannuation or pension fund. In addition, the Canada-United Kingdom Income Tax Convention permits Canada to continue to withhold 25 per cent on any lump-sum payments made out of a pension plan when paid to a resident of the United Kingdom. In order to avoid double taxation a resident of the United Kingdom is permitted a credit against United Kingdom tax in respect of tax paid to Canada on that income.
Section 217 of the Canadian Income Tax Act provides for an election which may be made by a non-resident.The election in respect of 1983 income, however, must be filed prior to June 30, 1984.
Since this election may be advantageous to you, we are enclosing a Canadian Income Tax Return and a copy of Interpretation Bulletin IT-163R and paragraphs 20 to 22 inclusive outline the procedure to be followed when filing the election.
We trust this is adequate for your purposes.
Yours sincerely,
Director Provincial and International Relations Division
Enclosures KBH/jb
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, 1984
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, 1984
Email this Content