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.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Tim Kuss
XXXXXXXXXX 970140
June 20, 1997
Dear XXXXXXXXXX:
Re: Subsections 20(11), 20(12) and IT-201R2 and IT-506
This is in reply to your letter dated December 26, 1996 regarding the above matter. Thank you for your comments.
IT-506 is currently under revision and your comments regarding non-resident trusts and subsections 20(11) and 20(12) will be considered. Whether subsections 20(11) or 20(12) would apply in respect of foreign taxes paid by a Canadian resident beneficiary of a non-resident trust or foreign taxes withheld in respect of income of a Canadian resident beneficiary of a non-resident trust would depend on the facts of the particular case.
We hope our comments are of assistance.
Yours truly,
for Director
Reorganizations and International Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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