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: Determination of corporate status.
Position: Not enough information.
Reasons:
XXXXXXXXXX 1999-000967
J. Stalker
Attention: XXXXXXXXXX
May 17, 2000
Dear Sirs/Mesdames:
Re: Determination of Corporate Status
This is in reply to your facsimile transmission dated May 12, 1999 in respect of the determination of corporate status of a particular entity.
As discussed with you on May 18, 1999 (Major/XXXXXXXXXX), in order to make a determination of whether a foreign entity is or is not a corporation for Canadian tax purposes we would need to see the creating documents for the entity and possibly the law under which it was created. We also directed you to Interpretation Bulletin IT-343R.
To date we have not received any further information so we are closing your file. However, we would be pleased to reopen it if you choose to submit the requested information.
Yours truly,
for Director
Reorganizations and International Division
Income Tax Rulings Directorate
Policy and Legislation Branch
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