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.
7 October 1983
Revenue Canada 875-Heron Road, Ottawa,- Ontario K1A 0L8
Attn: Income Tax Department
Dear Sirs
Re: Australian-Canadian Double Tax Convention.
Would it be possible to obtain a copy of Article 18 of the above Convention as it relates to payment of income tax on pension and annuity income of a Canadian Citizen if they elect to live in Australia upon retirement.
I have been in communication with the Australian Taxation Department and they made reference to the above-noted article.
My reason for the enquiry is that I am contemplating such a move within the next couple of years and am in the process of examining what is involved in paying taxes in either country and which would be of the most benefit to me.
Thank you in advance for any assistance you can furnish.
Yours very 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, 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