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.
March 28, 1991
W. M. Lynn Head Office
Section Chief Rulings Directorate
Appeals and Referrals Division L.A. McCarron-McGuire
Appeals Branch (613) 957-2092
Head Office
Attention: M.S. Lalonde
8-910339
24(1)Application of subsection 18(4)We are writing in response to your memorandum, dated February 4,
1991, in which you requested our views on whether the Notices of
Objection filed by 24(1) (the "taxpayer") for
1986, 1987 and 1988 should be allowed.
It is our view that the words in subsection 18(4) and subparagraph 18(5)(a)(ii) are clear and unambiguous.
24(1)
Further, we agree with the position expressed by Business Files Audit and supported by the International Audits Section of the Hamilton District Office that Article XXII of the Canada - U.K. Income Tax Convention (1978) does not provide relief to the taxpayer in these circumstances.
As indicated in a letter, dated November 9, 1990, from the Department of Finance ("Finance") to the taxpayer's representative (a copy of which letter you forwarded to us on March 14, 1991),
24(1) 21(1)(b)
Director Reorganizations and Non-resident Division Rulings Directorate Legislative and Intergovernmental Affairs Branch
000035
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© Sa Majesté la Reine du Chef du Canada, 1991
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