CO129-589-13 War taxation- exemption and evasion 1-2-1941 - 10-9-1941 — Page 27

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.