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 International 957-2072
Audit, Room 350
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. 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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