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.
January 29, 1982 Kingston District Office J. Pulling Assessing
RE: Foreign Income and Foreign Tax Credit Pension Income arising in Austria Canada-Austria Tax Agreement
On the advise of Keith Harding in Interprovincial Relations I am referring the above matter to you for advise.
I am enclosing for your convenience a copy of the slip showing pension remuneration from Austria, a copy of assessment notice, a copy of the T462, a copy of the agreement referring to pensions and a copy of the IAS Manual re foreign pension income.
We cannot reconcile the meaning of the tax convention and instructions in the IAS Manual. If taxpayer is to apply for a refund from Austria what form does the T462 refer for application of refund. We do not know the name of the form or have a form fitting the description available at this office.
Since the Data Centre did not appear to require translation of pension slip from Austrian, I have not requested.
Thank you for your assistance.
Assessing Division
JP/sp
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