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.
| 24(1) |
David Senécal |
| |
(613) 957-2074 |
| |
HBW 4125-J1 |
Attention: 19(1)
June 27, 1990
Dear Sirs:
This is further to our letter of March 8, 1990, concerning whether a charitable organization would be considered to be a "resident of a contracting state" for purposes of the residence definition in the tax treaty Canada has with Japan.
The Japanese competent authority has concurred with Canada's position that charitable and other exempt organizations are "residents of a contracting state" for purposes of the Canada-Japan Income Tax Convention.
We trust that this information will be of assistance to you.
Yours sincerely,
Christine SavageActing Director Provincial and InternationalRelations Division
c.c. Ken Major Foreign Section
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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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