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.
David Senecal
(613) 957-2074
HBW 6591-G1
HBW 4125-G1
January 31,1990
Mr. 19(1)
Re: Exchange of Information under the Canada-Germany Income Tax Convention (1956)
19(1)
Following your request dated November 14, 1989, we have attempted to obtain the information required. Unfortunately we are not as yet in a position to furnish you with a definitive answer as to whether the 24(1)
We will communicate with you further on this matter once we have heard from legal counsel.
This information is provided pursuant to Article 26 of the Canada-Germany Income Tax Agreement on the understanding that it will be treated as secret and shall be disclosed only to those persons who are employed or retained by you for the assessment or collection of, the enforcement in respect of, or the prosecution of appeals in relation to, those taxes covered by the Canada-Germany Income Tax Agreement.
Yours sincerely,
C. Savage A/Director Provincial and International Relations Division
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, 1990
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, 1990
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