The Canadian Minister ( Marler ) to the Secretary of State
Sir: I have the honour to reply to your note of October 18th, 1937, with which you were good enough to transmit a copy of a provisional draft of an addendum to the tax convention between the United States and Canada of December 30th, 1936. I took pleasure in transmitting this draft to my government and I enquired whether it would be convenient to have the negotiations in question take place in Washington early in November.
I am now informed that the Commissioner of Income Tax is not expected to return to Canada from Europe until November 8th. Consequently, it will not be possible for the Canadian officials to participate in a discussion during the first half of November. I shall inform you as soon as possible of the earliest date upon which it will be convenient for Canadian representatives to proceed to Washington for this purpose.
I have [etc.]
[Inconclusive discussions between representatives of the United States and Canada were held at Washington, January 26–29, 1939, and at Ottawa, June 28–July 6, 1939; the negotiations were then temporarily interrupted. A new convention and protocol were signed in 1942.]