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 29, 1989 |
| Calgary District Office |
Provincial and International |
| |
Relations Division |
| Attention: Mr. Joe Maslove |
A. Watson |
| Chief of International |
957-2072 |
| Audit, Room 350 |
| |
HBW 4125-D1 |
19(1)
Earlier we sent a copy of the response that was received from the Danish Tax Authorities. 24(1). As such the tax convention does not apply and the Danes could apply a domestic rate to such a payment, which was about 40 percent. The total tax rates in Denmark range from 39 percent to about 70 percent which is the maximum tax rate. 24(1). Prior to this a review of the file should be made to ensure that a foreign tax credit is given for the tax paid to Denmark.
A copy of the Danish reply is attached.
C. SavageA/DirectorProvincial and InternationalRelations Division
Attachment
c.c. Collections Division
AW/sgno3-296File copySequence fileAuthor's copyChrono fileReading file
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© Her Majesty the Queen in Right of Canada, 1989
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© Sa Majesté la Reine du Chef du Canada, 1989
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