Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the CRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ARC.
Please note that the following document, although believed to be correct at the time of issue, may not represent the current position of the Department.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle du ministère.
Principal Issues: minor changes
Position: minor changes
Reasons: N/A
XXXXXXXXXX 2002-014137
XXXXXXXXXX, 2002
Dear XXXXXXXXXX:
Re: XXXXXXXXXX Supplementary Advance Income Tax Ruling
This is in reply to your letter of XXXXXXXXXX, and is supplemental to our advance income tax ruling number 2001-007326 dated XXXXXXXXXX, 2001 and our supplementary advance income tax rulings numbers 2001-010978 and 2002-012613, dated XXXXXXXXXX, 2001 and XXXXXXXXXX, 2002, respectively (collectively referred to as the "Ruling").
As a result of your letter, the following changes will be made to the Ruling:
1. Delete the first subparagraph of paragraph 9 of the Ruling and insert the following in its place:
"The Partnership intends to offer, by way of Prospectus (the "Offering Memorandum"), XXXXXXXXXX , up to XXXXXXXXXX units to be issued on or before XXXXXXXXXX."
2. In the second subparagraph of paragraph 9, delete "XXXXXXXXXX" and insert
"XXXXXXXXXX" in its place.
3. Delete paragraph 11.
4. In paragraph 12, delete "XXXXXXXXXX%" and insert "XXXXXXXXXX%" in its place.
Notwithstanding the above changes, we confirm that the Ruling will continue to be binding on the Canada Customs and Revenue Agency in the manner described therein, provided the proposed transactions are completed on or before XXXXXXXXXX.
If we can be of any further assistance, please contact the writer.
Yours truly,
XXXXXXXXXX
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
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© Her Majesty the Queen in Right of Canada, 2002
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© Sa Majesté la Reine du Chef du Canada, 2002
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