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.
December 3, 1997
International Tax Directorate International Section
David R. Senécal
(613) 957-9796
Attention: Steve Gillis
Assessing and Enquiries
972468
JET Program Participants Versus Other Teachers in Japan
This is in reply to your memorandum of September 16, 1997, wherein you request our views as to whether certain factual residents of Canada who are teaching in Japan but not under the Japanese Exchange and Teaching Programme (“JET Programme”) would fall within the provisions of Article 18 of the Canada-Japan Income Tax Convention (the “Convention”) and be exempt from tax in Canada on their earnings from teaching in Japan on the same basis as teachers under the JET Programme.
Our research indicates that this issue has been addressed by the former Provincial and International Relations Division as part of that division’s responsibilities as competent authority responsible for the interpretation of Canada’s tax treaties.
That division took the position that any employment income earned outside the Jet Programme by a continuing resident of Canada, including further employment with the Japanese government as a teacher, is subject to income tax in Canada pursuant to Article 15 of the Convention.
Participants in the Jet Programme are governed by Article 18 of the Convention and are exempt from tax in Canada based on the unique nature of the Programme. This stems from the fact that the Programme is conducted under the co-sponsorship of the Japanese Ministry of Foreign Affairs, the Ministry of Education, the Ministry of Home Affairs, and the local government of Japan as well as the fact that those applicants invited to Japan as participants are expected to assume significant responsibilities as representatives of their respective countries.
It is the initiative of and the employment by the Japanese government together with the additional responsibilities of the participants of the JET Programme which bring the participants from Canada into Article 18 of the Convention.
We are in agreement with the above-outlined position.
for director
Reorganizations and International Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
.../cont'd
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, 1997
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, 1997
Email this Content