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: Minor amendments
Position: No effect on the rulings given
Reasons: Typographical corrections
XXXXXXXXXX 2001-006362
Attention: XXXXXXXXXX
XXXXXXXXXX, 2001
Dear Sirs:
Re: XXXXXXXXXX
This is further to our telephone conversation of XXXXXXXXXX, where you requested certain amendments to the advance income tax ruling issued on XXXXXXXXXX, 2000 (our reference 2000-004808) (the “Ruling”).
All capitalized terms have the meaning assigned in the Ruling.
1. Paragraph 3(h) of the Ruling will be amended by replacing “XXXXXXXXXX/Mr.” With “XXXXXXXXXX/Mr. Y.”.
2. Paragraph 24 of the Ruling will be amended by deleting the third sentence therein.
3. Paragraph 25(c)(ii) of the Ruling will be amended by adding “(b) above” after “paragraph”.
4. Paragraph 25(c)(iii) of the Ruling will be deleted.
We confirm that the above amendments will not affect the rulings given in the Ruling.
Yours truly,
for Director
Reorganizations and International Division
Income Tax Rulings Directorate
Policy and Legislation Branch
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© Her Majesty the Queen in Right of Canada, 2001
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