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.
January 21, 1985
Mr. Bill McColm Non-corporate Rulings Division Revenue Canada Taxation 875 Heron Road OTTAWA, Ontario K1A 0L8
Dear Mr. McColm,
The purpose of this letter is to follow up a telephone conversation we had on Friday, January 18.
Our office recently received a letter from one of our provincial executives advising us that a US / Canada tax treaty had recently been emplaced by which "the entire United States is regarded as part of Canada for the purposes of conventions for Canadian Associations."
This, of course, would be a considerable incentive to a Canadian organization to consider the scheduling and promotion of a national meeting in some of the more popular US locations, particularly during the winter months. My purpose in writing to you is to request a clarification and explanation of the tax treaty cited by our provincial executive and, secondly, to ask for a specific interpretation of the tax status of Canadian attendees to a Canadian-sponsored educational conference held at a US location.
I appreciate the time you spent in attempting to find the relevant portion of the 31-article treaty during our conversation. I hope that, with the request in writing, you will be able to clarify more exactly the information we are seeking.
Should you require any further background regarding the nature of either our Association or its national meetings, please feel free to contact me directly.
Yours truly,
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© Her Majesty the Queen in Right of Canada, 1985
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© Sa Majesté la Reine du Chef du Canada, 1985
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