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.
Ottawa 4, Ontario, January 11, 1971.
Mr. C. W. Mavor, Director, Provincial & International Relations Division, Department of National Revenue, Room 5196, 875 Heron Road, Ottawa 8, Ontario.
Charlie:
As promised I am enclosing two copies of the Supplementary Tax Convention with Finland: a Finnish version and a revised Canadian version. The original Canadian draft provided for the exemption of dividends received in 1969 and later years. The Finns proposed a change to Article 11(2) to extend the exemption for dividends received before 1969.
We found the wording proposed in the Finnish version somewhat awkward and proposed the wording as underlined in the revised Canadian version. The underlined words are not intended to alter in any way the substance of the Finnish draft, but simply to economize on words and to conform the provision to the corresponding "in force" provision -- Article XX(3) -- of the 1959 Convention.
I believe that the final treaty in the form proposed in the revised Canadian version will be signed within the next few weeks. I am also appending a draft of the proposed press release as background on the treaty.
Sincerely,
RAS/ljt
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