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: Will amendments to file 2001-008039 affect the rulings given?
Position: No.
Reasons: The amendments do not change the application of the law.
XXXXXXXXXX 2001-009050
XXXXXXXXXX, 2001
Dear XXXXXXXXXX:
Re: Advance Income Tax Ruling - XXXXXXXXXX
This is further to our telephone discussions on XXXXXXXXXX wherein we agreed to the following amendments to the Advance Income Tax Ruling (hereinafter referred to as the "Rulings Letter"), issued on XXXXXXXXXX, 2001 in respect of XXXXXXXXXX (our file 2001-008039).
The Rulings Letter is hereby amended as follows:
Paragraphs (c) of rulings E and F are deleted.
The words "subsection 70(2)" in ruling G are deleted and the words "subsections 70(2) and 70(3)" are substituted therefore.
We confirm that the above-noted amendments will not affect the rulings given in the Rulings Letter and they will continue to be binding on the Canada Customs and Revenue Agency as indicated therein.
Yours truly,
XXXXXXXXXX
for Director
Financial Industries Division
Income Tax Rulings Directorate
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