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 2001-011593 affect the rulings given?
Position: No.
Reasons: The amendments do not affect the application of the law.
XXXXXXXXXX 2002-012403
XXXXXXXXXX, 2002
Dear XXXXXXXXXX:
Re: Advance Income Tax Ruling - XXXXXXXXXX (our file 2001-011593)
This is further to our telephone discussions on XXXXXXXXXX regarding certain minor corrections to be made to the above-referenced Advance Income Tax Ruling (hereinafter referred to as the "Rulings Letter"), issued on XXXXXXXXXX, 2002.
The Rulings Letter is hereby amended as follows:
In Paragraph 2) c) the words "XXXXXXXXXX ("Holdings")" are deleted and replaced by the words "XXXXXXXXXX ("Holdings")".
The last sentence in paragraph 7) is deleted.
Paragraph 9) is deleted and replaced with:
9) Parentco intends to grant stock options in Parentco under a stock option plan (the "Plan") to all permanent and regular employees of the Partnership.
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
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© Her Majesty the Queen in Right of Canada, 2002
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© Sa Majesté la Reine du Chef du Canada, 2002
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