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Principal Issues: Has RSC 1952, Chapter148, been rescinded?
Position: Referred correspondent to the Canada Gazette.
Reasons: The correspondent was seeking historical information. There was no interpretive question that the Rulings should be answering.
XXXXXXXXXX
2012-043327
Terry Young
613-957-8283
April 12, 2012
Dear Mr. XXXXXXXXXX :
Re: Status of R.S.C. 1952, Chapter 148
We are replying to your letter of January 3, 2012, requesting confirmation whether R.S.C. 1952, Chapter 148, has been rescinded. We also acknowledge our January 27 email to you (Young / XXXXXXXXXX ) and our various telephone conversations (Young / XXXXXXXXXX ).
The Canada Revenue Agency is responsible for administering the Income Tax Act (the “Act”). As I explained to you, your question does not relate to the interpretation or administration of the Act. Nonetheless, we can provide the following general comments.
In order to determine the exact status of a particular law, it is necessary to examine the acts of Parliament that have amended or repealed the law or parts thereof. One place where this information may be found is in the Canada Gazette. We note that the Library and Archives Canada has electronic versions of the Canada Gazette dating back over 160 years and can be found online at http://www.collectionscanada.gc.ca/databases/canada-gazette/index-e.html.
We trust that this information will be of assistance.
Yours truly,
Terry Young, CA
For Director
International Division
Income Tax Rulings Directorate
Legislative Policy and Regulatory Affairs Branch
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