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.
June 6, 1983
K.B. Harding
Dear Mr. Short:
We are attaching a copy of a letter which we received from the Government of Canada Pension Commission together with an attached' copy of a telex which they received from Copenhagen.
The telex indicates that they are considering approaching the Danish Government to request a waiver of Danish income tax on a veteran disability pension received from Canadian sources by the widow of XXXX
Since the initial exemption from income for such pensions was instituted in 1927, we have been unable to ascertain the particular reasons for the exemption and are requesting your views concerning the reply which should be made in respect of the information requested in (A) and (B) of the telex.
The present Canada-Denmark Income Tax Convention clearly does not prevent the banish authorities from taxing such pensions. The latest draft on file of the proposed Convention would eliminate this problem in the future since such pensions are taxable in the State in which they arise.
Yours sincerely,
P. Pinkus Director Provincial and International Relations Division Attachment
KBU/jb
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, 1983
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, 1983
Email this Content