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 27, 1989
Mr. Keith Hillier Provincial
International
A/Director Relations Division
Non-Residential Taxation Division A. Watson
957-2072Attention: George Lalonde
Disposition of Taxable Canadian Property By a Foreign Government
We have enclosed a copy of a letter dated November 16, 1989, and attachments thereto, concerning the disposition of a taxable Canadian property owned by the 24(1). The solicitors for the 19(1) are requesting exemption from any Canadian tax of the disposition of taxable Canadian property in accordance with the Vienna Convention on Diplomatic Relations.
From our review of this request we are satisfied based on the confirmation by the New Zealand High Commissioner that the property relates to a government function and an exemption from tax may be granted under the Doctrine of Sovereign Immunity.
We hope that this is sufficient for your purposes.
C. Savage A/Director Provincial and International Relations Division
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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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