11 October 1990 Ministerial Correspondence 901524 F - Foreign Tax Credit for U.K. Tax on Dividends

By services, 18 January, 2022
Official title
Foreign Tax Credit for U.K. Tax on Dividends
Language
French
CRA tags
n/a
Document number
Citation name
901524
Severed letter type
Ministerial Correspondence
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
630652
Extra import data
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"field_release_date_new": "1990-10-11 08:00:00",
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Main text
19(1) 901524
  G. Arsenault
  (613) 957-2126

October 11, 1990

Dear Sir:

This is in reply to your letter dated June 29, 1990 concerning your wife's claim for a foreign tax credit in respect of advance corporation tax paid to the United Kingdom on dividends for the 1987 taxation year.

We understand that the matters raised by your letter have now been addressed by the Appeals Branch at the Winnipeg Taxation Centre and resolved to your satisfaction. The Appeals Branch has advised us that as a result of  24(1)  While we did not receive with your letter a copy of the "UK dividend warrant" referred therein, we understand that the Appeals Branch was satisfied with the documentation available to them (which was presumably provided by your wife) as evidence of the fact that the advance corporation tax had been paid.

Yours truly,

for DirectorReorganizations and Non-Resident DivisionRulings DirectorateLegislative and Intergovernmental Affairs Branch

c.c.     Winnipeg Taxation Centre Appeals