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.
Characterization of Brazilian Limitada
This is further to your submission on the above matter in your letter of December 15, 1982 and in our meeting of March 17, 1983.
As you are aware, it was our view, confirmed by our legal advisers, that the Limitada in question is not a partnership. We have further considered the matter as a result of the submissions made in our meeting and have also considered the material you left. We are writing to inform you that our view is unchanged. The rationale for our decision has been discussed with you at length earlier and it is essentially consistent with the position taken in paragraph 2 of Interpretation Bulletin IT-343R dated September 26, 1977. Our views have been passed on to Mr. Amin Peerani of our Calgary District Office for whatever action may now be required.
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1983
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1983
Email this Content