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:
none-refused to opine.
Position:
Reasons:
5-952854
XXXXXXXXXX D.A. Palamar
(613) 957-2127
Attention: XXXXXXXXXX
February 7, 1996
Dear Sir:
Re: Technical Interpretation Request - Subsection 152(4)
This confirms our telephone conversation of February 6, 1996 (Palamar/XXXXXXXXXX) during which you were advised that we would be unable to provide a response with respect to the above-captioned request as it concerns an issue which is presently under objection.
We regret that we were unable to be of more assistance.
Yours truly,
for Director
Reorganizations and Foreign Division
Income Tax Rulings and
Interpretations Directorate
Policy and Legislation Branch
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