Canada - Argentina Agreement on Argentina's Certification of Residency Form

Pursuant to the Canada-Argentina Income Tax Convention (the Convention), the Competent Authorities for Canada and Argentina have entered into an agreement concerning Argentina's Certification of Residency Form (the Form) related to Argentina's General Resolution 3497.

The Form is required by the tax administration of Argentina to determine treaty benefits under the Convention. The Form asks the Competent Authority for Canada to confirm a person's Canadian residency status. In addition, it asks the Competent Authority to confirm, to the best of their knowledge, that a number of other declarations made by the person on the Form are true and correct, including that the person does not have a permanent establishment in Argentina, meets all other requirements of the Convention, and is entitled to the exemptions provided by the Convention.

Some residents of Canada had difficulty obtaining reduced withholding tax benefits under the Convention because the Competent Authority for Canada was unable to confirm some of the declarations.

The Competent Authorities for Canada and Argentina have now agreed that:

  • the Form will not be signed by the Competent Authority for Canada but by another Canada Revenue Agency (the CRA) official;
  • the CRA official is only confirming the person's Canadian residency status; and
  • the certification by the CRA official will not be viewed as confirmation or knowledge of any of the other declarations made by the person including that the person does not have a permanent establishment in Argentina, meets all other requirements of the Convention, and is entitled to the exemptions provided by the Convention.

As a result of this agreement, the CRA will be able to certify Canadian residency status using the Form.

Residents of Canada should submit requests for certification of residency to their Taxpayer services regional correspondence centre.

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