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.
| |
December 13, 1989 |
| Mr. William Rosenberger |
Provincial and International |
| Chief |
Relations Division |
| Tax Avoidance Section |
C. Savage |
| Montreal District Office |
(613) 957-2070 |
24(1) Request for Information from the Netherlands
We received your Fax of December 1, 1989, giving an outline of the information which you would like to obtain from the Netherlands.
We have not yet received a reply to our telex to the Netherlands requesting agreement in principle to your proposed visit to the Netherlands. A follow-up Fax was sent on December 5. On December 7, we received a phone call informing us that they would get back to us within two weeks. We will advise you as soon as we hear anything. However, we are not optimistic that your visit will be approved.
In the meantime we suggest that you proceed with the preparation of a formal request for information under the provisions of the Canada-Netherlands tax convention. Your request should state the purpose of the request and its relevance to your assessment of the tax liability of the particular taxpayer. TOM 11(11)7 should be used as a guide in formulating your request. Although TOM 11(11)7.2 specifically deals with exchanges under the Canada-United States convention through Special Investigations, the instructions as to the content of the request have equal application to requests being sent to other treaty partners.
Your request should be forwarded to us through Head Office, Tax Avoidance.
C. Savage A/DirectorProvincial and InternationalRelations Division
cc: J.G. Aubé
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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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