00000nam 2200000za 4500 9.821822 CaOODSP 20221107143541 cr ||||||||||| 160729s2005 onc #o f000 0 eng d CaOODSP eng n-cn--- Rv48-3/71-17R5-2005E-PDF Canada Revenue Agency. Guidance on competent authority assistance under Canada's tax conventions [electronic resource]. [Ottawa] : Canada Revenue Agency, 2005. 14 p. Income tax information circular ; 71-17R5 Caption title. "Date: January 1, 2005." "This version is only available electronically." "This circular replaces and cancels Information Circular 71-17R4 dated May 12, 1995. It has been revised, and expanded to include guidance for certain types of competent authority requests." Issued also in French under title: Directive sur l’aide donnée par l’autorité compétente en vertu des conventions fiscales du Canada. Includes bibliographic references. The purpose of this circular is to provide guidance on obtaining assistance from the Canadian Competent Authority to persons or entities that fall within the scope of a tax convention that Canada has negotiated with another country. This assistance is provided to taxpayers in order to try to resolve situations where taxpayers are subject to taxation not in accordance with the provisions of the relevant tax convention, including situations of double taxation. gccst Taxation gccst Income tax gccst Taxation regulations Directive sur l'aide donnée par l'autorité compétente en vertu des conventions fiscales du Canada (CaOODSP)9.821830 Income tax information circular ; 71-17R5 (CaOODSP)9.821798 PDF 249 KB https://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-71-17R5-2005-eng.pdf