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.
November 10, 1989
19(1)
Re: Convention on Mutual Administrative Assistance in Tax Matters
Your letter of October 10, 1989, addressed to Jack Calderwood, has been referred to this Division.
Your question was whether Canada has or is considering signing the OECD Convention on Mutual Administrative Assistance in Tax Matters.
Whereas the Convention has a number of signatories, it is not proposed that Canada be included at the present time.
We trust that this will be of assistance.
Yours faithfully,
C. Savage A/Director Provincial and International Relations Division
CS/sg19(1)File copySequence fileAuthor's copyChrono file (2)Reading file
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1989
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1989