Page:United States Statutes at Large Volume 57 Part 2.djvu/788

 1424 INTERNATIONAL AGREEMENTS OTHER THAN TREATIES [57 STAT. kon Railway Company and the British Yukon Railway Company in the usual manner all taxes other than taxation of operating income. For the term of the lease, corporation income taxes will be based upon income from rental only, and there will be no taxation of operating profits as such. Similarly, it is open to the Province of British Columbia to continue to charge against the British Columbia-Yukon Railway Company such taxes as it has heretofore imposed upon the company, without regard to the operation of the White Pass and Yukon Route by the United States Government. (3) Civilian personnel resident in Canada will pay taxes to the Canadian Government, even though they are actually em- ployed by the United States Government. Civilian em- ployees resident in United States territory and United States Army personnel will not, by reason of their employment on the White Pass and Yukon Route, be subject to Canadian taxation. (4) Civilian personnel will be subject to local Workmen's Com- pensation and Unemployment Insurance laws and regulations in the same manner as if they were directly employed by the Canadian companies. This will apply only to civilian per- sonnel residing in Canadian territory, and will have no ap- plication to United States Army personnel or civilian per- sonnel resident in United States territory. United States authorities will supply the necessary information to the Workmen's Compensation and Unemployment Insurance authorities, but will not be required to make deductions at the source. (5) The United States Government will furnish by February 15 of each year full information with respect to remuneration paid to civilian personnel resident in Canada, but will not be required to make deductions at the source for taxation pur- poses. (6) The annual operating report to the Board of Transport will be made in the joint names of the two Canadian companies. This report will show substantially the same information as it has heretofore, with the exceptions that operating statistics will be omitted, and that the only income shown in the reports will be the annual rental received from the United States Government. If required by the Board, operating statistics will be furnished by the United States Military Railway Service. Accept, Sir, the renewed assurances of my highest consideration. N A RoBmwrsoN (For) Secretary of State for External Affairs The CiHARi D'ArFAIRES AD INTEBIM, Legation of the United States of America, Ottawa, Canada.

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