Guidance on competent authority assistance under Canada's tax conventions . : Rv48-3/71-17R5-2005E-PDF
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.
Permanent link to this Catalogue record:
publications.gc.ca/pub?id=9.821822&sl=0
| Department/Agency | Canada Revenue Agency. |
|---|---|
| Title | Guidance on competent authority assistance under Canada's tax conventions . |
| Series title | Income tax information circular ; 71-17R5 |
| Publication type | Series - View Master Record |
| Language | [English] |
| Other language editions | [French] |
| Format | Electronic |
| Electronic document | |
| Note(s) | 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. |
| Publishing information | [Ottawa] : Canada Revenue Agency,2005. |
| Description | 14 p. |
| Catalogue number |
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| Subject terms | Taxation Income tax Taxation regulations |