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) |
File No. 90M03348 |
| |
E.E. Campbell |
| |
(613) 957-2067 |
March 5, 1990
19(1)
We have your letter of February 2, 1990, in regard to your request for information related to the assets of 19(1)
We appreciate that you do not require the information for any proposed seizure of assets and that none is contemplated. The information is related to possible restitution and to the possibility of the extension of the prison sentence. Our point was that under the 1942 Convention the purposes for which information can be supplied are limited. In Article XIX reference is made to the assessment of taxes and in Article XXI the expression "the determination of the income tax liability".
While we do not wish to appear to be cavilling, it has always been our position that the 1942 Convention did not cover collection matters. This seems to be a case where assets are being located for the purpose of satisfying outstanding liabilities. The 1980 Convention is broader and we have no difficulty in assisting in regard to years covered by it. If any of the outstanding liabilities relate to that period, we will be pleased to be of assistance.
Yours sincerely,
C. SavageA/DirectorProvincial and International Relations Division
c.c.: 19(1)
EEC/sg 19(1)File copySequence fileAuthor's copyChrono fileReading file
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© Her Majesty the Queen in Right of Canada, 1990
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© Sa Majesté la Reine du Chef du Canada, 1990
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