CHAPTER 75:01 - Inland Revenue Division

Income Tax Act Mac 1
Vol. 1
come on any part of his income, proves to the satisfaction of the Board
that he has paid, by deduction or otherwise, or is liable to pay,
Commonwealth income tax for that year of income in respect of the same
part of his income, he shall be entitled to relief from tax paid or payable by
him under this Act on that part of his income at a rate thereon to be
determined as follows -
Non-residents
(a) if the Commonwealth rate of tax appropriate to his case does
not exceed the rate of tax appropriate to his case under this Act, the
rate at which relief is to be given shall be one half of the
Commonwealth rate of tax;
(b) if the Commonwealth rate of tax appropriate to his case
exceeds the rate of tax appropriate to his case under this Act, the
rate at which relief is to be given shall be equal to the amount by
which the rate of tax appropriate to his case under this Act exceeds
one half of the Commonwealth rate of tax.
4. For the purposes of this Part, the expression "Commonwealth income tax"
means any income tax charged under any law in force in any
Commonwealth country (other than the United Kingdom or Trinidad and
Tobago), provided that the legislature of that part or place has provided for
relief in respect of tax charged on income both in that part or place and
Trinidad and Tobago in a manner similar to that provided in the section.
Commonwealth income tax defined
5. For the purposes of the section, the rate of tax under this Act shall be computed
in the manner provided by paragraph (1) and the Commonwealth
rate of tax shall be computed in a similar manner.
Computation of rate of tax
6. Where a person is, for any year of income, resident both in Trinidad and
Tobago and in a country in which Commonwealth income tax is charged,
he shall, for the purposes of the section, be deemed to be resident where,
during that year, he resides for the longer period.
Resident defined
7. (a) A claim for relief under sections 93 and 95 shall be made within six
years from the end of the former years of assessment or the year of income
to which it relates.
Period within which claim may be made for relief from double taxation
(b) This paragraph has effect for the former years of assessment 1961 and
1962 and subsequent years of income, but does not render invalid any
claim made under the Income Tax Ordinance before the commencement
of the Income Tax (Amendment) Act 1963.
Ch.33 No.1
BIR Mac Edition 91/01 Page 168