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.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department. Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
We are writing in reply to your letter dated April 4, 1990 concerning tax exemption on interest Payments made to the XXX.
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 XXX 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.
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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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