18 March 1991 External T.I. 03180 F - Reciprocal Tax Treaties - Meaning of "Periodic Payment"

By services, 18 January, 2022
Official title
Reciprocal Tax Treaties - Meaning of "Periodic Payment"
Language
French
CRA tags
n/a
Document number
Citation name
03180
Severed letter type
Technical Interpretation - External
d7 import status
Drupal 7 entity type
Node
Drupal 7 entity ID
633421
Extra import data
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"field_release_date_new": "1991-03-18 07:00:00",
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Main text

0-0318

Subject: Reciprocal Tax Treaties Meaning of "Periodic Payment"

This relates to our memorandum dated November 16, 1989 (copy attached), to which we received your interim reply dated February 14, 1991, and is further to the meeting of February 28 attended by the following:

C. B. Darlingng D. Delorey W. Douglas K. Harding C. Savage David R. Senécal

As agreed, attached is a copy of our memorandum to the Non-Resident Taxation Division reflecting the general positions decided upon at the above meeting.

Director GeneralRulings DirectorateLegislatives and Intergovernmental Affairs Branch