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 CCRA.
Prenez note que ce document, bien qu'exact au moment émis, peut ne pas représenter la position actuelle de l'ADRC.
Principal Issues:
Will amendments to file 2001-008388 affect the rulings given?
Position:
No.
Reasons:
The amendments do not affect the application of the law.
XXXXXXXXXX 2001-010546
XXXXXXXXXX, 2001
Dear XXXXXXXXXX:
Re: Supplementary Advance Income Tax Ruling
XXXXXXXXXX
This is in reply to your facsimile of XXXXXXXXXX wherein you requested, on behalf of XXXXXXXXXX, a supplementary advance income tax ruling to advance income tax ruling 2001-008388 (the "Rulings Letter"), which was issued on XXXXXXXXXX, 2001.
The Rulings Letter is hereby amended as follows:
The 2nd sentence in paragraph 12(a) is deleted and is replaced with the following:
Holders of Mortgage Bonds may require the School to redeem Mortgage Bonds held by them by providing at least XXXXXXXXXX notice prior to the date of redemption.
In paragraph 12(e) the reference to an interest rate of XXXXXXXXXX% is replaced by reference to an interest rate of XXXXXXXXXX%.
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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© 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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