Income Tax Severed Letters - 1998-06-26

Ruling

28 May 1998 Ruling 9809123 - SELF FUNDED RESEARCH GRAND/GIFT

Unedited CRA Tags
56(1)(o)

Principal Issues: Whether pension income can be considered to be a research grant.

Position: No. But general comments given concerning gifting the research.

Reasons: Pension income is includable under 56(1)(a) and not under 56(1)(o) of the Act.

30 November 1997 Ruling 9801803 - PUBLIC BUTTERFLY

Unedited CRA Tags
55(3)(b)

Principal Issues:

1. In determining the net fair market value of property of the distributing corporation is the amount of a liability its principal amount or its fair market value?

2. The terms of a debt require payments to a sinking fund. How should the sinking fund assets be classified for the purposes of determining the "types of property" of the distributing corporation?

Position:

1. The amount should be the principal amount.

2. The liability arising from the debt should first be allocated to the sinking fund assets. The amount by which the liablility exceeds the sinking fund assets should then be allocated in accordance with our standard practice - to the property or type of property to which that excess relates or, if not related to either a particular property or type of property, to all types of property based on the relative fair market value of each type.

Reasons:

30 November 1997 Ruling 9802853 - STRUCTURED SETTLEMENTS

Unedited CRA Tags
56(1)(d)

Principal Issues:

30 November 1997 Ruling 9728693 - DEFERRED SALARY LEAVE PLAN

Unedited CRA Tags
6801(a)

Principal Issues:

Whether deferred salary leave plan meets the requirements of 6801(a) of the Regulations.

Position:

With amendments, plan will satisfy requirements.

Reasons:

30 November 1996 Ruling 9719893 - BUTTERFLY REORGANIZATION

Unedited CRA Tags
55(3)(b)

Principal Issues: None

Position: n/a

Reasons: n/a

30 November 1996 Ruling 9721913 - AMENDMENT TO RULING FACTS

Principal Issues: Minor amendments to the facts and proposed transactions.

Position: N/A

Reasons: No effect on rulings provided.

Technical Interpretation - External

16 June 1998 External T.I. 9805825 - CHILD SUPPORT

Unedited CRA Tags
60(b)

Principal Issues:

Whether third party payments for a child’s education are taxable\deductible if the court order/written agreement, that has a commencement day (as defined in subsection 56.1(4) "new rules"), specifically states that subsections 56.1(2) and 60.1(2) apply to such third party payments for the education of the child.

Position:

No.

Reasons:

15 June 1998 External T.I. 9806825 - LAND FOR P/R IS 114 M2 LARGER THAN 1/2 H

Unedited CRA Tags
54

Principal Issues: whether the 114 sq m. of land in excess of 1/2 hectare precludes a p/r exemption in respect of any of the land

Position: no

Reasons: when the land is in excess of 1/2 hectare & can’t be established to be necessary for the use and enjoyment of the housing unit as a p/r, the gain on the exempt portion must be calculated separately from the portion that is taxable

11 June 1998 External T.I. 9814095 F - NATURE DU REVENU. ASSURANCE-VIE VS CDC

Unedited CRA Tags
125(7) 248(1)

Principales Questions:

1. Quelle serait la nature du revenu tiré par une société de la location de remorques?

2. Est-ce que le produit d’une assurance-vie s’ajoute au compte de dividendes en capital de la société?

Position Adoptée:

11 June 1998 External T.I. 9733315 F - PRET A L’HABITATION - 15(2.4)

Unedited CRA Tags
15(2.4)

Principales Questions:

Est-ce qu’un prêt à l’habitation fait par une société à son unique actionnaire est à inclure au revenu de ce dernier selon le paragraphe 15(2) de la Loi ou s’il est exempté selon le nouveau paragraphe 15(2.4) de La Loi, tel que proposé par le projet de loi C-28 ?

Position Adoptée:

10 June 1998 External T.I. 9811845 - MEANING OF "PARENT" AND "CHILD"

Unedited CRA Tags
118 251(6) 122.5 252 241

Principal Issues:

Whether a person who has custody of a minor child, under an interim custody order, is entitled to claim a) the equivalent-to-spouse tax credit, b) the GST tax credit, c) the tuition and education tax credit, and d) the child tax benefit, with respect to that minor child

Position:

a) yes, provided only one person makes the claim and all persons entitled to claim the credit agree, b) yes, however it is restricted to only one claimant, c) yes, if the student designates that person in writing for the transfer of the tuition and education credits, and d) yes, for every month at the beginning of which that person resides with and primarily fulfills the responsibility for the care and upbringing of the child.

Reasons:

9 June 1998 External T.I. 9733735 - RELATED BUSINESS

Unedited CRA Tags
149.1(1)

Principal Issues:

Whether the test in the definition of related business in subsection 149.1(1) of the Act is limited to employees or can it be expanded to include independent contractors?

Position:

Expanded to include independent contractors.

Reasons:

5 June 1998 External T.I. 9805435 - USED PRINCIPALLY IN THE BUSINESS OF FARMING

Unedited CRA Tags
70(9) 73(3)

Principal Issues:

Whether or not a taxpayer meets the requirements of "used principally in the business of farming in which the taxpayer...was actively engaged on a regular and continuous basis".

Position: Depends.

Reasons:

5 June 1998 External T.I. 9814225 - CONSENT TO COPY PUBLICATIONS

Unedited CRA Tags
241

Principal Issues: Permission to reproduce/use departmental publications

Position: Referred to Publications Directorate

Reasons: Their responsibility to grant permission

5 June 1998 External T.I. 9805995 - CHILD SUPPORT

Unedited CRA Tags
60(b) 74.1(2)

Principal Issues: Whether funds received by a person as child support payments can be invested without the income and/or capital gains being attributed to the person receiving the child support payments.

Position: Attribution rules in 74.1(2) apply to attribute to the transferor income earned on funds transferred to a minor child. There is no rule to attribute capital gains and/or capital losses

Reasons: While the attribution rules were not applied to the old family allowance received on behalf of a child (an administrative position), subsection 74.1(2), amended in 1994 applicable to 1993 and subsequent years, specifically excludes the child tax credit from attribution. Given that there is no exception provided in subsection 74.1(2), the attribution rules would apply.

5 June 1998 External T.I. 9804285 - QUALIFIED FARM PROPERTY

Unedited CRA Tags
110.6(1) 70(9.2) 110.6(2)

Principal Issues:

1) Whether shares which have been owned by several different individuals would qualify as qualified farm property eligible for the capital gains deduction in subparagraph 110.6(1) of the Income Tax Act (the “Act”) and whether or not these shares would be eligible for a rollover under paragraph 70(9.2) of the Act.
2) Whether “used principally in a farming business” is met farmland was farmed for 21 years and then rented out for 19 years?

Position:

1) The shares may qualify as “qualified farm property” and be eligible for the 70(9.2) rollover.
2) The farmland would be considered “used principally”.

Reasons:

4 June 1998 External T.I. 9709535 - OVERSEAS EMPLOYMENT TAX CREDIT

Unedited CRA Tags
122.3(1)

Principal Issues:

(A) Whether the installation of units to the drilling rigs is a qualifying activity described in paragraph 122.3(1)(b) of the Act; and

(B) whether such installation activity amounts to a business carried on by Canco outside Canada?

Position:

No position is taken in respect of both issues.

Reasons:

4 June 1998 External T.I. 9722945 - PARTNERSHIP INTEREST

Unedited CRA Tags
53 80(15)

Principal Issues:

when do adjustments to ACB of partnership interest take palce. Will there be admin relief to allow such adjustments in same year that forgiven amount ocurs.

Position:

No admin relief. Delay in year end need only be for 1 day.

Reasons: law

3 June 1998 External T.I. 9732975 - FISCAL PERIOD RESERVE

Unedited CRA Tags
34.2(6)

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.

XXXXXXXXXX 973297
B. Kerr
Attention: XXXXXXXXXX

June 3, 1998

Dear Sirs:

Re: Ceasing to be Resident

2 June 1998 External T.I. 9730765 F - DONS AUX USA, CONV. FISCALE XXI, PARA. 6

Unedited CRA Tags
118.1(6)

Principal Issues:

When paragraph 6 of Article XXI of the Convention deems a gift to be a "gift to a registered charity" can a taxpayer make a designation under subsection 118.1(6) of the Act with respect to the particular gift?

Position:

Yes, the taxpayer can make the designation.

Reasons:

2 June 1998 External T.I. 9732855 F - FIN DE FIDUCIE; ACTIONNAIRE DÉTERMINÉ

Unedited CRA Tags
104 108 248(1)

Principales Questions:

1. A compter du moment de l’ouverture du droit d’un bénéficiaire du capital d’une fiducie de recevoir la totalité ou une partie du capital de la fiducie, est-ce que la fiducie continue son existence fiscale à l’égard de la partie du capital à recevoir par le bénéficiaire?

2. Aux fins de la définition de ‘actionnaire déterminé’ au paragraphe 248(1) de la Loi de l’impôt sur le revenu (ci-après la ‘Loi’), lorsque la part d’un bénéficiaire sur le revenu ou le capital d’une fiducie dépend de l’exercice ou du non exercice par une personne d’un pouvoir discrétionnaire mais que cette part est sujette à un maximum, le bénéficiaire est-il réputé posséder chaque action du capital-actions d’une société que la fiducie possède à ce moment ou plutôt la fraction maximale de toutes les actions appartenant à ce moment à la fiducie que représente la J.V.M. de son droit maximal de bénéficiaire à la J.V.M. de tous les droits des bénéficiaires sur la fiducie?

Position Adoptée:

29 May 1998 External T.I. 9810735 F - RÉGIME D’ACCESSION A LA PROPRIÉTÉ - POUR 1998

Unedited CRA Tags
146.01

Principales Questions:

Est-ce qu’une personne peut participer au RAP en 1998 s’il possédait une maison jusqu’au 13 mai 1994 mais qu’il n’a pas occupé comme lieu principal de résidence depuis l’automne 1993?

Position Adoptée:

29 May 1998 External T.I. 9813825 - QUALIFICATION AS A NURSING HOME

Unedited CRA Tags
118.2(2)(b)

Principal Issues: Status of a retirement centre as a nursing home

Position: Position of the department explained

Reasons:

29 May 1998 External T.I. 9811105 - INDIAN EMPLOYMENT INCOME & GUIDELINE 4

Unedited CRA Tags
81 5(1) 6(1)(a)

Principal Issues:

Is employment income exempt under Guideline 4 when employed in non-commercial activities

Position:

Insufficient facts, may not be exempt if activities not carried on exclusively for the benefit of Indians who for the most part live on reserves.

Reasons:

28 May 1998 External T.I. 9804545 - FAMILY FARM CORPORATION

Unedited CRA Tags
110.6(1)

Principal Issues:

Whether the time a farm property was used by an individual in the business of farming prior to incorporation can be used in the calculation of whether the property was used principally in the business of farming in Canada for purposes of paragraph (d) of the definition of a "share of the capital stock of a family farm corporation" in subsection 110.6(1).

Position: Yes this time can be considered.

Reasons:

27 May 1998 External T.I. 9808655 - PERITONEAL DIALYSIS ROOM EXPENSES

Unedited CRA Tags
118.2(2)(i)

Principal Issues: Medical expense tax credit for cost of a room in which peritoneal dialysis occurs?

Position: No.

Reasons: No provision in Act which qualifies such costs for medical expense tax credit.

27 May 1998 External T.I. 9802795 - OUTRIGHT GIFTS AND DEFERRED GIFTS

Unedited CRA Tags
118.1

Principal Issues:
1. Tax treatment of an outright gift to a charity of appreciated stock.
2. Tax treatment of a deferred gift to a charity using vehicles such as a charitable remainder trust, a charitable annuity trust and a charitable gift annuity.

Position:
Provided general comments based on legislation (including proposed legislation) and Departmental positions as stated in previous correspondence and various Interpretation Bulletins.

Reasons:
See above.

25 May 1998 External T.I. 9804315 - CONFISCATED PROPERTY, FOREIGN

Unedited CRA Tags
4

Principal Issues: Whether compensation received as restitution for family property confiscated in 1955 by a foreign government is taxable.

Position: Not taxable.

Reasons: Windfall.

22 May 1998 External T.I. 9725325 F - ASSURANCE MALADIE REDOUTÉE

Unedited CRA Tags
118.2(2)q) 6(1)a) 6(1)f)

Principales Questions:

Questions relatives à l’imposition
(i) des cotisations versées par un employeur pour permettre à ses employés de bénéficier d’une couverture d’assurance maladie redoutée et
(ii) du montant forfaitaire reçu (prestation) par l’assuré.

Position Adoptée:

22 May 1998 External T.I. 9811525 - TAXABLE BENEFIT LOSS ON SALE OF RESIDENCE

Unedited CRA Tags
6(1)(a) 6(3)

Principal Issues:

Whether the reimbursement by an employer of the loss incurred by an employee on the sale of the employee’s house due to an employer-requested move is a taxable benefit.

Position: Question of fact.

Reasons:

21 May 1998 External T.I. 9807325 - EMPLOYER PROVIDED ICE STORM RELIEF

Unedited CRA Tags
6

Principal Issues: employee loan for ice storm assistance

Position: benefit under 80.4, unless remission applies

Reasons: wording is clear.

21 May 1998 External T.I. 9732355 - DEFINITION OF EXEMPT TRUST IN 233.2(1)

Unedited CRA Tags
233.2(1)

Principal Issues: Whether certain U.S. trusts are "exempt trusts" as defined by 233.2(1) of the Act.

Position: No.

Reasons: The trusts do not satisfy criteria required to be exempt trust.

21 May 1998 External T.I. 9809115 - DELISTED SHARES AND QUALIFIED INVESTMENT

Unedited CRA Tags
146(1)

Principal Issues: Will shares previously listed on prescribed exchange exchange continue to be qualified investment if only listed over-the-counter on NASDAQ?

Position: Probably Yes.

Reasons: The company would continue to be a public corporation unless elects not to be or Minister advises that it is not.

20 May 1998 External T.I. 9804815 - GIFT IN KIND - DATE OF DONATION

Unedited CRA Tags
118.1(1)

Principal Issues:

1. Where a work of art is donated, is the date of donation to be indicated on the official tax receipt the date title is transferred or the date the donee physically receives the gift?

2. In the case of a gift of cultural property, is the certification date relevant in determining the date of donation?

Position:

1. The date of donation to be indicated on the official tax receipt is the date the gift was made. Based on the information provided, the property becomes property of the donee only when the deed of gift is signed by the donee. Accordingly, it would appear that the date of donation is the date the deed is signed by the donee.

2. Pursuant to the definition of “total cultural gifts” in subsection 118.1(1), the property should have been certified at the time the gift was made. Therefore, it is our view that the certification date is not usually relevant in determining the date of donation.

Reasons:

19 May 1998 External T.I. 9805155 - FEDERAL ESTATE TAX RELEASE

Unedited CRA Tags
70(5)

Principal Issues:

Is a Federal Estate Tax release required if a prior owner of a property died before 1972 ?

Position:

No

Reasons:

15 May 1998 External T.I. 9724085 - OTHER REMUNERATION OF MUNICIPAL OFFICIAL

Unedited CRA Tags
81(3)

Principal Issues:

whether municipal officer can choose to include entire income for tax purposes (rather than 2/3 which is permitted if the province’s Municipal Act has a deeming provision

Position:

Yes, in some circumstances (when no allowance is actually paid)

Reasons:

13 May 1998 External T.I. 9809585 - RRSP FEES PAID BY ANNUITANT’S SPOUSE

Unedited CRA Tags
146

Principal Issues: Will we extend our recent change in position re the payment of management fees related to an RRSP or RRIF to allow an annuitant’s spouse to pay such fees on behalf of the annuitant?

Position: No

Reasons: The Act is clear and there is no reason to extend our new administrative position.

13 May 1998 External T.I. 9804235 - RSP ACCOUNTS AND FOREIGN CURRENCY

Unedited CRA Tags
146(6) 146(10)

Principal Issues: Whether foreign currency is considered a non-qualified investment and/or a foreign property

Position: Provided that the foreign currency or another qualified investment converted to an other Canadian Government Bond within a reasonable time ( for example, one month), the Department would not consider the trust to have acquired a non-qualified investment.

Reasons: Wording of the Act and previous positions

1 May 1998 External T.I. 9805715 - LIFE LEASE AS QUALIFYING HOME

Unedited CRA Tags
146.01

Principal Issues: Will a life lease constitute a qualifying home for home buyers plan?

Position: probably

Reasons: In 9319717, we opined that in that case it would. The documentation on the lease in this case supports the same position.

29 April 1998 External T.I. 9804605 - PRE-EMPLOYMENT BREACH OF CONTRACT

Unedited CRA Tags
3

Principal Issues:

XXXXXXXXXX

Thaxpayer claimed damages and in XXXXXXXXXX the claim was settled for $XXXXXXXXXX which he contends, based on the Supreme Court of Canada case, Schwartz vs. The Queen, 96 DTC 6103, is not taxable.

Position:

Insufficient information was provided to determine whether the settlement would be non-taxable.

Reasons:

24 April 1998 External T.I. 9804575 - EDUCATIONAL INST.

Unedited CRA Tags
118.5

Principal Issues: Whether School of Homeopathy is an "educational institution" for purposes of tuition credits and whether fees paid for homeopathy consultations qualify as medical fees.

Position: Explained what constitutes an "educational institution" and what constitutes a medical expense.

Reasons: Limited information provided.

24 April 1998 External T.I. 9804595 - GIFTS OF PROPERTY TO A CHARITY

Unedited CRA Tags
118.1(6)

Principal Issues: Does a charity need to reduce gift of property by the fees required to be incurred when the charity later disposes of the property for cash?

Position: referred to Valuations Section

Reasons: Question of fact as to what is involved in valuation of the property

23 April 1998 External T.I. 9802945 - RRSP QUALIFIED INVESTMENTS

Unedited CRA Tags
4900(1)

Principal Issues: What properties qualify to be held by an RRSP?

Position: IT-320R2 answers this question

Reasons: No facts, difficult to provide more specific comments

20 April 1998 External T.I. 9803635 - RETIRING ALLOWANCE, OUTSOURCING

Unedited CRA Tags
60(j.1)(iv)

Principal Issues: Would an outsourcing arrangement where employees are employed by another entity who contracts to provide the employment services back to the employer result in the acquisition of a business?

Position: question of fact

Reasons: Cannot make the determination without all of the facts.

20 April 1998 External T.I. 9801525 - MASTER TRUST, ELECTION

Unedited CRA Tags
149(1)(o.4)

Principal Issues: Can a trust elect to be a master trust after its first year of existence?

Position: Yes

Reasons: Even though Guide says no, the Act clearly provides for it.

8 April 1998 External T.I. 9804875 - NON-PROFIT ORGANIZATIONS

Unedited CRA Tags
149(1)(l)

Principal Issues:

Whether the non-profit status of a corporation operating a housing project would be jeopardized if a resident of the project becomes a director and therefore a member of the corporation pursuant to the by-laws of the corporation.

Position:

Pursuant to paragraph 149(1)(l) of the Act, the non-profit status of the corporation would be jeopardized if any part of the corporation’s income is made available for the personal benefit of any of its members, including any members who are sitting on the corporation’s board of directors.

Reasons:

31 March 1998 External T.I. 9803185 - OPTIONAL DEPENDANT LIFE INSURANCE COVERAGE

Unedited CRA Tags
6(4)

Principal Issues: Is the optinal dependant life insurance coverage still required under a group term life insurance?

Position:YES

Reasons: Part XXVII of the Regulations appplies to determine the benefit under 6(4). The optinal dependant policy benefit is taxed under 6(1)(a).

30 March 1998 External T.I. 9806355 - RRSP FEES

Unedited CRA Tags
146

Principal Issues:
Must fees charged on transfer of an RRSP between financial institutions be paid out of the RRSP funds.

19 March 1998 External T.I. 9719605 - QUALIFIED FARM PROPERTY

Unedited CRA Tags
110.6(1) 70(9) 107(2)

Principal Issues:

1. Can the farm be considered "qualified farm property" under section 110.6(1) of the act at the date of death, if taxpayer elects out of 70(9)?
2. The taxpayer died intestate and it has taken two years to establish that the children will inheret the farm, on ultimate transfer of land from the estate to the children, is there a deemed disposition at FMV or would section 107(2) apply?
3. Does the property once transferred to the children qualify as "qualified farm property" under section 110.6(1) of the Act?
4. Because the taxpayer died intestate and it took over two years to determine the beneficiaries, is a trust created and does a T3 need to be filed during the period from date of death until ultimate transfer of the property to the children?
5. Is interest on funds borrowed to acquire other siblings portion of the property deductible?

Position:

1. It appears that the property will qualify as "qualified farm property".
2. Neither the FMV or section 107(2) would apply on the ultimate transfer of the land.
3. It appears that the property now owned by the children will continue to meet the requirements of 110.6(1)(vii) of the definition of “qualified farm property”
4. A trust was never established.
5. The interest appears to be deductible.

Reasons:

Conference

1 December 1997 CICA Roundtable Q. 50, 8M17870 F - TAX EXECUTIVE INSTITUTE QUESTIONS

Unedited CRA Tags
SECTION 3

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.

Revenu Canada

Président :

Denis Lefebvre, SMA, Direction générale de la politique et de la législation

Direction générale des appels
Hélène Dompierre

Technical Interpretation - Internal

26 May 1998 Internal T.I. 9733167 - INTEREST CHARGES ON AMENDED RETURNS / LOSSES

Unedited CRA Tags
161(7)(a)

Principal Issues:

Application of interest on taxes payable where changes are made to a return to carry back losses, ITCs, FTCs, etc.

Position:

No interest applies if there is no change to the tax originally payable.

Reasons:

15 May 1998 Internal T.I. 9725807 - MEANING OF DEPENDENT ON T/P FOR SUPPORT

Unedited CRA Tags
118.2 118(6)

Principal Issues: whether grandchildren living with mother who is on social assistance are dependent upon grandparents for support for the purpose of 118(6) and 118.2

Position: question of fact to be determined by tso

Reasons: the issue is not simply whether the grandparents contribute to the support of the grandchildren but whether the grandchildren are in a position to rely upon such support and whether other sources of support such as the social assistance are insufficient to meet their needs

25 March 1998 Internal T.I. 971960A - QUALIFIED FARM PROPERTY

Unedited CRA Tags
110.6(1) 70(9)

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.

XXXXXXXXXX           	5-971960A
		Karen Power, C.A.

Attention: XXXXXXXXXX

March 25, 1998

Dear Sirs:

Re: “Qualified Farm Property” - Subsections 110.6(1) and 70(9)

Ministerial Letter

10 June 1998 Ministerial Letter 9809788 - EMPLOYER-PAID EDUCATIONAL COSTS

Unedited CRA Tags
6(1)(a)

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.

XXXXXXXXXX

Dear XXXXXXXXXX:

The Honourable Herb Dhaliwal, Minister of National Revenue, has asked me to reply to your letter of March 26, 1998, concerning the application of income tax to employer-paid training.

3 June 1998 Ministerial Letter 972438A F - ENTENTE CONCERNANT UTILISATION LOGO

Unedited CRA Tags
20(1)m) 12(1)a)

Principales Questions:

Demande de préciser notre position à l’effet qu’il y aurait un service à rendre dans le premier type d’entente présenté dans le dossier 5-972438.

Position Adoptée:

24 April 1998 Ministerial Letter 9804518 - JANUARY 1998 ICE STORM

Unedited CRA Tags
6

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.

April 24, 1998

XXXXXXXXXX

Dear XXXXXXXXXX:

I am replying to your letter of January 13, 1998, addressed to XXXXXXXXXX, regarding the January 1998 Ice Storm. A copy of your letter was sent to Mr. Dhaliwal by the office of XXXXXXXXXX on February 6, 1998.

10 March 1998 Ministerial Letter 9707478 - INDIAN TAX EXEMPTION - GENERAL ENQUIRY

Unedited CRA Tags
81(1)(a)

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.

March 3, 1998

XXXXXXXXXX

Dear XXXXXXXXXX:

25 July 1996 Ministerial Letter 9623148 F - CONFIDENTIALITÉ DES RENSEIGNEMENTS

Unedited CRA Tags
section 2

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.

July 25, 1996

XXXXXXXXXX

Monsieur,