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) |
Al Watson |
| |
(613) 957-2072 |
| |
HBW 2044-2-9 |
September 25, 1989
19(1)
Your letter of August 23, 1989 addressed to Mr. J. Calderwood has been referred to this office to address the questions you have raised concerning Revenue Canada's international staff exchange program.
Foreign government exchanges are normally governed by the following conditions:
(1) Each side pays all salary, travel and removal costs for its own participants.
(2) The Canadian participants, in addition to their salary, will have available to them the benefits provided for under the Foreign Services Directives.
(3) Each government or organization guarantees re-employment of its participant on termination of the assignment and undertakes not to offer continuing employment to its guest participant.
(4) The agreements are prepared by the Public Service Commission and are signed by the Deputy Minister of the Canadian government department, his counter-part in the foreign government or organization, the participant and the Executive Director of Staffing Programs, Public Service Commission.
(5) Where a reciprocal exchange is not appropriate, the host employer can reimburse the home employer.
(6) The non-Canadian must obtain an employment authorization from a Canadian Immigration Office outside of Canada before entering Canada.
The foregoing points are used as a general guide when developing an international assignment agreement which will set out the terms and conditions of the exchange.
In the case of Revenue Canada, such assignments are made on the basis of a reciprocal exchange of employees. The purpose of these exchanges is to improve mutual understanding in areas where there are common interests and problems in addition to establishing closer personal contact and working relations between the two parties.
Our comments with respect to your particular concerns are as follows:
(a) The Post and title of the participant will vary depending on the particular needs of the receiving organization.
(b) The assignment period is normally one year.
(c) One of the conditions for consideration for an assignment is that the employee has demonstrated a potential for advancement to senior positions.
(d) The status and working place of the assigned employee will depend on the assignment or the duties to be performed.
(e) Although there is no established training program some time is built into the assignment to allow for orientation and discussion on the work schedule.
(f) A request for expansion of the exchange program could be explored further depending on the mutual benefits that could be achieved through such an exchange.
The point raised in the penultimate paragraph of your letter will be addressed under separate coverage.
Yours sincerely,
C. SavageActing DirectorProvincial and International Relation Division
c.c.: Mr. Jack Calderwood DirectorInternational Audits Division
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© Sa Majesté la Reine du Chef du Canada, 1989
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