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 6591-S4
Jim Wilson
613-957-2063
EACC 9602
June 21, 1990
Dear 19(1)
Re: Exchange of Information Between
Canada and Switzerland
We are writing in reply to your letter dated June 1, 1990, concerning administrative arrangements made pursuant to the Canada- Switzerland Income Tax Convention.
As permitted by the Convention, Revenue Canada, Taxation has entered into an arrangement with the Federal Tax Administration of Switzerland whereby we periodically provide them with copies of NR$ and NR$-A slips that show amounts paid to persons with Swiss addresses. We are of the opinion that the Convention authorizes our department to provide this information to the Swiss authorities in the manner presently being exercise. However, where the interest and dividends are remitted directly to a Lienchtenstein beneficial owner, the Convention would not apply (i.e. we would not provide the Swiss with a copy of the NR4).
We trust you will find this to your satisfaction. If the above information does not coincide with a particular case in mind, please let us know immediately.
Your sincerely,
Acting 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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