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.
| |
January 16, 1990 |
| J.B. Larouche |
Provincial and International |
| Director |
Relations Division |
| Collection Division |
A. Watson |
| |
957-2072 |
| |
HBW 6593-4 |
Compliance Powers and Taxpayers' Rights
In June of 1987 we solicited from your division responses to a series of questions that were received from the Organization for Economic Co-operation and Development (the "OECD"). The Canadian response in conjunction with a number of countries has been summarized and combined in the attached report. This report received initial approval from Working Party No. 8 in October 1989.
As there will be additional discussions on this report by the OECD Committee on Fiscal Affairs later this month we would appreciate being advised if any errors are noted with respect to the reported Canadian position. Please advise Al Watson at 957-2072 so that the OECD can be put on notice.
A reply to this memorandum is not required unless changes are required. We will keep our file open on this matter until February 1, 1990, and if we haven't heard from your office we will assume that the report has correctly reported Canada's position.
C. SavageA/DirectorProvincial and International Relations Division
Enclosure
AW/sgFile copySequence fileAuthor's copyChrono file (2)Reading file
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1990
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1990
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