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) David R. Senécal
(613) 957-2074
HBWW 4125-17
EACC9205
March 26, 1990
Pursuant to your request of March 10, 1990, please find enclosed certain documentation dealing with the recent amendments to the Canada-Italy Tax Convention as they pertain to the tax treatment of pensions paid by the Italian government to residents of Canada. We hope that this information may be useful to you in assisting your clients who are in receipt of Italian pensions.
With respect to your specific enquiry , we are of the view that the term "income" as contained in paragraph 3(a) of Article 1 of the Protocol, refers to income for the taxation year as calculated pursuant to section 3 of the Income Tax Act.
Yours sincerely,
C. Savage
A/Director
Provincial and International
Relations Division
Document Disclosed Pursuant to the Access to Information Act Document Divulgué en vertu de la loi sur l'accès à l'information
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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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