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.
| |
February 9, 1990 |
| Mr. J.A. Calderwood |
Provincial and International |
| Director |
Relations Division |
| International Audits Division |
Legislative and Intergovernmental |
| |
Affairs Branch |
| Attention: Clayton Davies |
E.E. Campbell |
| |
(613) 957-2067 |
| File No. 90M02425 |
International Travel
In international travel there are two aspects of approval: our Department and the country to be visited.
We have little comment on the internal procedures. The Deputy Minister's approval is needed in many circumstances, but it is evident that it is not required in circumstances when the travel is paid for by a taxpayer. The more serious problem is with the country being visited.
The arrangement on cross-border activities with the United States covers our movements in that country and the branch letter summarizes the procedures. The problem of entering other countries is one that must also be considered.
It is our practice now to contact the competent authority of the other country to request permission for our auditors to enter the country. This does not apply to tax conferences or the OECD, but where we are going to carry out an audit or similar activity.
21(1)(b)
We should also note that when travelling on government business that a government passport should be used where at all possible. If a visa is required we can only obtain one for departmental business when the person has a government passport.
If a government passport is required contact should be made with Provincial and International Relations Division who will make arrangements for it. Previously issued government passports are retained by the Department of External Affairs who will make them available for official business. Any personal passport, where it exists, must be given to External Affairs for safe keeping while a person is in possession of a government passport, because a person is only permitted to have one valid passport in possession at any one time.
In these circumstances we would ask that we be advised of travel, not only for the purpose of obtaining a passport and visa, but also so that we may make contact with the competent authority to obtain permission. If someone is to be interviewed, we should be advised of the name and address and telephone where available. The other competent authority may wish to verify with that person that this is a voluntary act on that person's part.
C. SavageA/DirectorProvincial and International Relations Division
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