| May 28, 1990 | |
| Publications Division | Specialty Rulings |
| Directorate | |
| G. Middleton | |
| R.C. Shultis | 957-2129 |
| Director | |
| File No. 7-4345 |
SUBJECT: Special Release to Interpretation Bulletin IT-303
We are enclosing a copy of our recent memorandum to the Non- Resident Taxation Division dated May 16, 1990 which deals with royalties for computer software programs and the Part XIII tax exemption on such royalties under subparagraph 212(1)(d)(vi) of the Act.
As indicated in the last paragraph of the memorandum, we are requesting an amendment to paragraph 28 of the Special Release to IT-303 which will reflect the language of the law under subparagraph 212(1)(d)(vi) of the Act.
M.A. Hiltzfor Director GeneralSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch