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.
Dear XXX
We are writing further to your letter of December 3, 1990, concerning the application of the coverage provisions of the Agreement on Social Security between Canada and the Netherlands.
With respect to your current employment arrangement with a XXX we agree that the provisions of Article VI ??? the period of detachment does not exceed two years.
Providing our understanding of the changes in your employment position is correct, in that you will become an employee of XXX it is our view that this would constitute a new assignment. Therefore, the provisions of Article VI(2) would apply and you would be subject to the legislation of Canada for a further period not exceeding two years. An extension beyond the two years may be permitted under paragraph 6 of Article VI, with the common consent of the competent authority of both parties.
Our comments with respect to your further questions on taxation matters are as follows:
Question: Does the Canada-Netherlands Agreement also affect residence status for income tax?
Response: With respect to taxation issues, the provisions of the Canada-Netherlands Income Tax Convention would apply and in this regard we have attached a copy of Article XII, which deals with remuneration for services.
Question: How do I obtain proof of residence status?
Response: The Department will provide a letter confirming the residency status of an individual or corporation. A request for this confirmation should be made in writing to the taxation office where your income tax return is normally filed.
We trust this additional information is of assistance.
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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