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008160729s2005    onc    #o    f000 0 eng d
040 |aCaOODSP|beng
043 |an-cn---
0861 |aRv48-3/71-17R5-2005E-PDF
1102 |aCanada Revenue Agency.
24510|aGuidance on competent authority assistance under Canada's tax conventions |h[electronic resource].
260 |a[Ottawa] : |bCanada Revenue Agency,|c2005.
300 |a14 p.
4901 |aIncome tax information circular ; |v71-17R5
500 |aCaption title.
500 |a"Date: January 1, 2005."
500 |a"This version is only available electronically."
500 |a"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."
500 |aIssued also in French under title: Directive sur l’aide donnée par l’autorité compétente en vertu des conventions fiscales du Canada.
504 |aIncludes bibliographic references.
5200 |aThe 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.
69207|2gccst|aTaxation
69207|2gccst|aIncome tax
69207|2gccst|aTaxation regulations
77508|tDirective sur l'aide donnée par l'autorité compétente en vertu des conventions fiscales du Canada |w(CaOODSP)9.821830
830#0|aIncome tax information circular ;|v71-17R5 |w(CaOODSP)9.821798
85640|qPDF|s249 KB|uhttps://publications.gc.ca/collections/collection_2016/arc-cra/Rv48-3-71-17R5-2005-eng.pdf