29 November 1990 Ruling 902713 F - 10% Withholding Tax on Films

By services, 18 January, 2022
Official title
10% Withholding Tax on Films
Language
French
CRA tags
n/a
Document number
Citation name
902713
Severed letter type
Ruling
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
631410
Extra import data
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"field_external_guid": [],
"field_proprietary_citation": [],
"field_release_date_new": "1990-11-29 07:00:00",
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Main text
24(1) 902713
  G. Middleton
  (613) 957-2127

19(1)

November 29, 1990

Dear Sirs:

Re:  10% Withholding Tax on Films

This is in reply to your letter of September 20, 1990 concerning the 10% Canadian withholding tax on royalties paid to the   24(1)

You questioned whether there is any provision under the Canadian Income Tax Act which provides for an exemption from such tax.

This will confirm that there is no exemption from tax on the film royalties under either the Canadian Income Tax Act or the Canada- United Kingdom Income Tax Convention with respect to payments made by residents of Canada to U.K. charities.

Yours truly,

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