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: recommend adding 20(24) elections to Reg 600
Position: recommend
Reasons: discretion of Minister is appropriate
2001-007304
XXXXXXXXXX Denise Dalphy, LL.B.
(613) 957-9231
March 19, 2001
Dear Sirs:
Re: Section 600 of the Income Tax Regulations
We are writing in reply to your letter dated March 2, 2001 wherein you asked us to consider recommending a change to section 600 of the Income Tax Regulations to include section 20(24) of the Income Tax Act.
We agree that there is merit to considering such an amendment. We have forwarded your letter to the Department of Finance, along with our recommendation that they accede to your request.
Yours truly,
Steve Tevlin
for Director
Business and Partnerships Division
Income Tax Rulings Directorate
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