Executive Order 8236—Authorizing the Inspection of Certain Income Tax Withholding Returns by the Department of National Revenue, Ottawa, Canada

By virtue of the authority vested in me by section 55(a) of the Revenue Act of 1938 (52 Stat. 447, 478) and section 55(a)(1) and (2) of the Internal Revenue Code (53 Stat. 1, 29), it is hereby ordered that income tax withholding returns, Form 1042B, filed under the provisions of Title I of the Revenue Act of 1938 (52 Stat. 447, 452), or chapter 1 of the Internal Revenue Code (53 Stat. 1, 4), shall be open to inspection by the Department of National Revenue, Ottawa, Canada, for the purpose of enabling the United States Treasury Department to administer effectively the provisions of the Tax Convention, dated December 30, 1936, between the United States and Canada which was ratified August 13, 1937. Such inspection shall be in accordance with the rules and regulations prescribed by the Secretary of the Treasury in the Treasury decision relating to the inspection of returns by the Department of National Revenue, Ottawa, Canada, approved by me this date.

FRANKLIN D ROOSEVELT

The White House,
September 6, 1939.