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.
19(1)
HBW 4125-S2
David R. Senécal
(613) 957-2074
May 10, 1990
Dear 19(1)
Subsequent to your letter of April 16, 1990, we have written to the Swiss tax authorities concerning their proposal to tax 19(1) despite the apparent application of Paragraph 1 of Article XIX of the Canada-Switzerland Income Tax Convention. The said paragraph provides that remuneration paid by a political subdivision of a Contracting State to an individual in respect of services rendered to that subdivision shall be taxable only in that State.
We will communicate with you further once we have heard from the Swiss authorities.
Yours sincerely, Christine Savage A/Director Provincial and International Relations Division
DS/sg No1-13-2 File copy Sequence file Author's copy Chrono file Reading file
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© Her Majesty the Queen in Right of Canada, 1990
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© Sa Majesté la Reine du Chef du Canada, 1990
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