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A new declaration process is proposed for applying tax treaty benefits to income paid to non-residents of Canada. The Canada Revenue Agency (CRA) would like public comment on the proposed forms, as well as insight into what would be a reasonable transition period.
Information about the proposed process is available on the CRA Web site at:
http://www.cra-arc.gc.ca/formspubs/frms/nr301-2-3-eng.html (English) and
http://www.cra-arc.gc.ca/formspubs/frms/nr301-2-3-fra.html (French)
The CRA would appreciate receiving feedback in either official language before September 30, 2009.
Feedback can be sent by email to the following address, which is for this consultation only: comments_commentaires@cra-arc.gc.ca. Comments by telephone will not be accepted.
July 14, 2009
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