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.
November 8, 1979
Mr. E.H. Smyth Director Special Investigations Division
Provincial and International Relations Division E.E. Campbell
Request for Assistance Under The Canada- Belgium Tax Agreement
We have your memorandum of September 18, 1979 regarding the above matter.
As you note the Canada-Belgium treaty came into force in 1976 and the information you request relates to 1975. Article XXVI on the Exchange of Information uses the expression "concerning taxes covered by this Convention." Article XXIX on the Entry Into Force of the Convention says that the Convention enters into force after the ratification,
"to other income taxes for taxation years commencing on or after January 1 of the year of such exchange".
It is our view that the wording of the Convention limits information available which relates to taxation years during which the Convention is in force. The information must be related to taxes covered by the Convention and the taxes covered are from 1976 onward. This does not appear to limit access to information which arose in 1976 but rather that it must relate to 1976 taxes. The back-up for a transaction may go back further then 1976 but we have to identify the relationship of the events, etc. to a tax no earlier then 1976.
If the Belgian authorities made a request to us for information relating to an earlier year, we would be unable to provide it as the Convention would not apply and thus section 241 of our Act would govern.
Director Provincial and International Relations Division
EEC/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, 1979
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, 1979
Email this Content