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 14, 1985
Mr. E. Campbell Acting Director Provincial & International Relations Division Revenue Canada 875 Heron Road Ottawa, Ontario K1A 0L8
Dear Mr. Campbell:
This is further to our telephone conversation of November 8, 1985.
As we understand it, an arrangement currently exists between Revenue Canada and the Internal Revenue Service (IRS) of the U.S.A. wherein information relating to residents of the U.S.A. is provided by Revenue Canada to the IRS and vice versa for information relating to Canadian residents. For the purpose of this arrangement, we assume that information pertaining to residents of Puerto Rico, the Virgin Islands, Guam or any other United States possession or territory (which are excluded for purpose of the Canada/U.S. Tax Convention as set forth in Article III) should not be provided to the IRS. However, in transmitting the information to the IRS as per the arrangement, would it be possible that information relating not only to residents of the U.S.A., but also to residents of U.S. territories or possessions could inadvertently have been included? If such a possibility exists, will steps be taken (if this has not already been done) to prevent such information from being provided to the IRS in the future?
We look forward to hearing from you at your earliest convenience.
Yours truly.
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, 1985
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, 1985
Email this Content