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: Change in facts in respect of a proposed supplementary pension plan.
Position: Amended paragraph 11 of the proposed plan's description.
Reasons: The original wording was not as specific and as clear as the client wanted
XXXXXXXXXX 2001-009912
XXXXXXXXXX, 2001
Dear XXXXXXXXXX:
Re: Supplemental Advance Income Tax Ruling Request
XXXXXXXXXX
Proposed Supplemental Pension Plan
This is in reply to your letter of XXXXXXXXXX, wherein you requested an amendment to paragraph 11 of the advance income tax ruling we issued dated XXXXXXXXXX, 2001 (our file number 2001-008611), hereinafter referred to as the "Ruling".
As a result of your request, the second sentence of paragraph 11 of the Ruling is to be deleted such that paragraph 11 now read as follows:
11. The Employer may make special arrangements for the continuance of participation in the Plan by Members on leave of absence.
We confirm that the above changes have been made and that the rulings given in the Ruling will continue to be binding on the Agency as indicated therein.
Yours truly,
XXXXXXXXXX
for Director
Financial Industries Division
Income Tax Rulings Directorate
Policy and Legislation Branch
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