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 changes
Position: minor changes
Reasons: no impact on rulings
XXXXXXXXXX 2001-007221
XXXXXXXXXX, 2001
Dear XXXXXXXXXX:
Re: XXXXXXXXXX
Supplementary Advance Income Tax Ruling
This is in reply to your letter dated XXXXXXXXXX and is supplemental to our advance income tax ruling, number 2000-0003691 dated XXXXXXXXXX, 2001 (the "Ruling").
As a result of your letter, the following changes will be made to the Ruling:
1. In definition (q), add the word "of" after the word "holders".
2. Delete all references to "General Partner Co." and replace them with "General Partner".
3. Insert "General Partner will be a taxable Canadian corporation." after the first sentence in paragraph 22 of the Ruling.
Notwithstanding the above changes, 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.
If we can be of any further assistance, please contact the writer.
Yours truly,
XXXXXXXXXX
for Director
Resources, Partnerships and Trusts 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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© Sa Majesté la Reine du Chef du Canada, 2001
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