Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
19(1) David R. Senécal
(613) 957-2074
HBW 4125-3
October 5, 1989
19(1)
This letter is in reply to your letter dated July 24, 1989, which was referred to us by the Department of Finance.
Pursuant to paragraph 3 of article XXV of the Canada-Austria Income Tax Convention (1976) and in our capacity as Canadian competent authority we wish to confirm our agreement with the following interpretation of Article XIX of the said Convention.
Based on our understanding that the remuneration of the employees of the 19(1) is directly funded by the special tax for the promotion of foreign trade that is levied by the 19(1) we consider that such remuneration is "paid ... out of the public funds of a Contracting State" within the meaning of paragraph 1(a) of Article XIX. as a result, the remuneration will only be taxable in 19(1).
Yours sincerely,
C. Savage Acting Director Provincial and international Relations Division c.c. Mr. R.A. Short Department of Finance 19(1)
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© Her Majesty the Queen in Right of Canada, 1989
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© Sa Majesté la Reine du Chef du Canada, 1989
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