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.
Jim Wilson
24(1) (613) 957-2063
HBW 9412-2-3
HBW 4125-I-3
April 26, 1990
Dear Sirs:
We are writing in reply to your letter dated April 4, 1990
concerning tax exemption on interest payments made to the 24(1)
24(1)
An agreement under paragraph 7(c) of Article XI of the
Canada-Indonesia Income Tax Convention can only be finalized by an
exchange of letters between the competent authorities of the two
contracting states. Paragraph 1(f)(ii) of Article III of the
Convention delegates the competent authority function to your
Minister of Finance or his duly authorized representative. The
Minister of National Revenue has delegated the exercise of the
competent authority function for the determination of such issues
to me (i.e. Director of Provincial and International Relations
Division).We suggest that you contact your Ministry of Finance and request
that they initiate action to have the 24(1) recognized
under Article XI of the Convention. We will review the matter
promptly upon receipt of a letter from the Indonesian competent
authority.
We trust you will find this to your satisfaction.
Yours sincerely,
Christine Savage Acting Director Provincial and International Relations Division
JW/jb no3-25 File copy Sequence file
Author's copy Reading file Access to Info(2)
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