303/1.
Sir,
COPY.
10th December, 1940.
27
W.T.Form 24.
I have to acknowledge the receipt of your letter
dated 10th December, 1940, with reference to your salaries
tax, and in reply to inform you that I am advised that the
salary of a Canadian Government Official residing abroad is
not liable to Canadian income tax. If this is correct it
would seem that the income tax which you have in fact paid
in Canada was in respect of income other than salary, and
in such a case I regret that you are liable locally on your
salary.
2.
If my information is incorrect, will you please
give me an assurance that you pay Canadian income tax in
respect of your emoluments as Immigration Commissioner
during the year ended 31st March, 1940, in which case the
matter will be reconsidered. Meanwhile the Reminder enclosed
with your letter is returned herewith.
I have the honour to be,
Sir,
Your obedient servant,
Sa. H. Lourensz
Assistant Commissioner,
Unit II.
E.S. Doughty, Esq.,
Department of lines and Resources,
Imigration Branch,
Hong Kong.