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.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
943253
XXXXXXXXXX David R. Senécal
(613) 957-9796
December 20, 1994
Dear XXXXXXXXXX:
Re: Existence of Income Tax Treaty with Hong Kong
This is in reply to your letter of December 8, 1994, concerning the existence of a income tax convention between Canada and Hong Kong.
Please be advised that Canada currently does not have an income tax treaty with Hong Kong nor is Hong Kong covered by the territorial scope of any of Canada's tax treaties including its treaty with the United Kingdom.
We trust that this is the information that you require.
Yours truly,
for Director
Reorganizations and Foreign Division
Rulings Directorate
Policy and Legislation Branch
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© Her Majesty the Queen in Right of Canada, 1994
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© Sa Majesté la Reine du Chef du Canada, 1994
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