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: Minor changes to ruling
Position: Ruling E amended. Other rulings not affected
Reasons: XXXXXXXXXX
XXXXXXXXXX
2003-000297
XXXXXXXXXX, 2003
Dear XXXXXXXXXX:
Subject: Advance Income Tax Ruling - 2002-018086
XXXXXXXXXX
Further to your message of XXXXXXXXXX, we are writing to amend the above-noted advance income tax ruling (the "Ruling"). Unless otherwise defined, all capitalized terms have the meanings assigned to them in the Ruling and all references to paragraph numbers are to those in the Ruling.
Amendments to the Definitions
The following definitions are deleted:
XXXXXXXXXX.
XXXXXXXXXX.
Amendments to the Facts
Paragraph 49 of the Ruling is deleted and replaced with the following:
49. XXXXXXXXXX.
Amendments to the Proposed Transactions
Paragraph 82(c) is deleted and replaced with the following:
(c) XXXXXXXXXX.
The following is inserted as paragraph 89.1:
89.1 XXXXXXXXXX.
The portion of paragraph 90 beginning after subparagraph (g) is deleted and replaced with the following:
XXXXXXXXXX.
The portion of paragraph 91 beginning after subparagraph (g) is deleted and replaced with the following:
XXXXXXXXXX.
Amendment to Ruling E
Ruling E is deleted and replaced with the following:
E) XXXXXXXXXX.
Confirmation of Rulings Previously Granted
We confirm that the amendments described herein will not affect any of the other rulings granted in the Ruling.
Yours truly,
XXXXXXXXXX
Section Manager
for Division Director
Reorganizations and Resources Division
Income Tax Rulings Directorate
Policy and Legislation Branch
- 1 -
.../cont'd
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