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.
Principal Issues: Whether the fact that society has moved off-reserve has an impact on the previously issued ruling.
Position: No.
Reasons: Application of provision does not depend on the location of the entity.
XXXXXXXXXX 2005-015564
XXXXXXXXXX, 2005
Dear XXXXXXXXXX:
Re: XXXXXXXXXX (the "Society")
Advance Income Tax Ruling 2005-011336 (the "Ruling")
This is further to your letter of XXXXXXXXXX, concerning the Ruling, which was issued by us on XXXXXXXXXX, 2005. You indicated that paragraph 2 of the Ruling should be amended to reflect the fact that the Society's head office is now located off-reserve in XXXXXXXXXX
We confirm that the Canada Revenue Agency will continue to be bound by the Ruling, notwithstanding the change described above.
Yours truly,
XXXXXXXXXX
for Director
Financial Sector and Exempt Entities Division
Income Tax Rulings Directorate
Policy and Planning Branch
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