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 |
| |
HBW 6591-G1 |
| |
HBW 4125-G1 |
| January 31,1990 |
Mr. 19(1)
Re: Exchange of Information under the Canada-Germany Income Tax Convention (1956) 19(1)
Following your request dated November 14, 1989, we have attempted to obtain the information required. Unfortunately we are not as yet in a position to furnish you with a definitive answer as to whether the 24(1)
We will communicate with you further on this matter once we have heard from legal counsel.
This information is provided pursuant to Article 26 of the Canada-Germany Income Tax Agreement on the understanding that it will be treated as secret and shall be disclosed only to those persons who are employed or retained by you for the assessment or collection of, the enforcement in respect of, or the prosecution of appeals in relation to, those taxes covered by the Canada-Germany Income Tax Agreement.
Yours sincerely,
C. SavageA/DirectorProvincial and International Relations Division
DS/jb19(1)File copy
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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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