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: Supplemental Ruling to 1999-001439 - minor change in facts.
Position: N/A
Reasons: N//A
XXXXXXXXXX 2000-003879
Attention: XXXXXXXXXX
XXXXXXXXXX, 2000
Dear Sirs:
Re: Supplementary income tax ruling request
XXXXXXXXXX
This is further to the telephone conversation of XXXXXXXXXX (XXXXXXXXXX) in which you requested a change to the Ruling described in our letter of XXXXXXXXXX, 2000 (our file No. 1999-001439). Terms defined in the Ruling to have a certain meaning have the same meaning when used in this letter.
Paragraph 22 of the Ruling is hereby amended by deleting the word "Securities" in the fifth line of the text and by replacing it with the word "Shares".
Notwithstanding this change, we confirm that the Ruling will continue to be binding on the Canada Customs and Revenue Agency in the manner described therein, provided that the proposed transactions are completed by XXXXXXXXXX.
Yours truly,
XXXXXXXXXX
Manager
Financial Institutions
Financial Industries Division
Income Tax Rulings Directorate
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