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: Amendment to Advance Tax Ruling 2008-028249
Position: Granted.
Reasons: No impact on rulings given.
XXXXXXXXXX 2009-030788
XXXXXXXXXX , 2009
Dear XXXXXXXXXX :
Re: Supplementary Income Tax Ruling
XXXXXXXXXX
Further to your request for an amendment to our Advance Income Tax Ruling dated XXXXXXXXXX , 2008, our file number 2008-0282491(the "Ruling"), issued to the above named taxpayers, the following amendment is made to the Ruling. The reference to "subparagraph 14(d)" contained in paragraph 15 of the Ruling is replaced with a reference to "subparagraph 14(c)".
We confirm that the rulings in the Ruling remain binding on the Canada Revenue Agency subject to the same limitations and qualifications set out in the Ruling.
Yours truly,
XXXXXXXXXX
For Director
Financial Sector and Exempt Entities Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
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© Her Majesty the Queen in Right of Canada, 2009
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© Sa Majesté la Reine du Chef du Canada, 2009
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