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: Changes requested to ruling letter for errors of a typographical nature
Position: Changes made as requested.
Reasons: Amendments were not material and will not affect the rulings given.
XXXXXXXXXX 2003-004711
XXXXXXXXXX, 2003
Dear XXXXXXXXXX:
Re: XXXXXXXXXX
Advance Income Tax Ruling 2003-003477, dated XXXXXXXXXX, 2003
This is in reply to your letter of XXXXXXXXXX, wherein you requested certain corrections to above referenced Advance Income Tax Ruling (the "Ruling Letter").
Any references herein to paragraphs or rulings are references to those contained in the Ruling Letter and any defined terms used in this letter have the meanings assigned to them in the Ruling Letter.
The Ruling Letter is hereby amended as follows:
1. The references to "XXXXXXXXXX" are hereby changed to references to "XXXXXXXXXX".
2. The reference in paragraph 29(b) to "LP F" is changed to a reference to "LP E".
iii) The reference to "11 and 38 above" in ruling B is changed to "10 and 38 above".
Notwithstanding the above amendments, we confirm that, subject to the conditions set out therein, the rulings given in the Ruling Letter will continue to be binding on the Canada Customs and Revenue Agency in accordance with the practice outlined in Information Circular 70-6R5 dated May 17, 2002, provided that the proposed transactions described in paragraph 17 of the Ruling Letter are completed before XXXXXXXXXX.
Yours truly,
for Director
Reorganizations and Resources Division
Income Tax Rulings Directorate
Policy and Legislation Branch
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© Her Majesty the Queen in Right of Canada, 2003
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