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.
March 9, 1987
Mr. J.M. Legault Director Returns Processing Division
Provincial and International Relations Division J.R. Castendyk
Mrs. Nancy Kelly
REW 4109-U3
Tax Convention (1980) Canada - United States Article XIX
In answer to you enquiry of February 20, 1986 and further to our recent telephone conversation, we confirm that the duties of the employees of the United States Postal Service are considered to be functions of a governmental nature for the purposes of Article XIX of the Canada - United States Income Tax Convention.
We enclose copies of the correspondence we have had on the subject with the Internal Revenue Service in Washington.
ORIGINAL SIGNED BY: D'Aurelio Director Provincial and International Relations Division
JRC/jb 5548
O.P.R.U. U.S. Treaty XIX
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© Her Majesty the Queen in Right of Canada, 1987
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, 1987
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