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:
Supplemental to Ruling 2003-001447-minor changes in wording
Position: N/A
Reasons: N/A
XXXXXXXXXX 2003-002145
XXXXXXXXXX, 2003
Dear XXXXXXXXXX:
Re: Supplementary income tax ruling request
XXXXXXXXXX
This is further to your facsimile dated XXXXXXXXXX and the exchange of voice messages (XXXXXXXXXX) wherein you requested several changes to the Ruling described in our letter of XXXXXXXXXX, 2003 (our file No. 2003-001447). The changes to the Ruling are as follows:
1. Replacing the words "XXXXXXXXXX" with the words "XXXXXXXXXX" hereby amends the "Re:" line on page one of the Ruling.
2. Deleting the word "application" hereby amends the last sentence of footnote 1 at the bottom of page 7 of the Ruling.
3. Deleting the word "the" that precedes the first reference to X CO hereby amends paragraph 18 of the Ruling.
4. Replacing the date "XXXXXXXXXX" with the date "XXXXXXXXXX" hereby amends paragraph 20 of the Ruling.
5. Replacing the reference to "paragraph 6" with a reference to "paragraphs 6 and 7" hereby amends the last line of Ruling B on page 13 of the Ruling.
Notwithstanding these changes, we confirm that the Ruling will continue to be binding on the Canada Customs and Revenue Agency in the manner described therein, provided that the proposed transactions are completed before XXXXXXXXXX.
Yours truly,
XXXXXXXXXX
Manager
Financial Institutions
Financial Industries Division
Income Tax Rulings Directorate
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© Her Majesty the Queen in Right of Canada, 2003
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© Sa Majesté la Reine du Chef du Canada, 2003
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