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.
| 19(1) |
File No. 3-2544 |
| |
M. Eisner |
| |
(613) 957-2138 |
August 16, 1989
Dear Sirs:
This is in reply to your submission of July 5, 1989 concerning a donation of ballast rental services to a provincial or federal government.
When taxpayers wish to know the Department's position with respect to proposed transactions, a request for an advance income tax ruling, which is binding on the Department, is normally made as outlined in Information Circular 70-6R. A copy of this circular has been enclosed for your reference.
In view of the limited information provided to us, it is not possible to provide you with any meaningful comments. However, should you wish to make a subsequent submission, we would, in particular, refer you to paragraph 16 of the enclosed circular which outlines the Department's general requirements in respect of information that needs to be provided. We note that, before an advance ruling can be issued, it is necessary that all the related documentation be available for review.
We hope you will find the foregoing comments helpful.
Yours truly,
for Director Small Business and General DivisionSpecialty Rulings DirectorateLegislative and Intergovernmental Affairs Branch
All rights reserved. Permission is granted to electronically copy and to print in hard copy for internal use only. No part of this information may be reproduced, modified, transmitted or redistributed in any form or by any means, electronic, mechanical, photocopying, recording or otherwise, or stored in a retrieval system for any purpose other than noted above (including sales), without prior written permission of Canada Revenue Agency, Ottawa, Ontario K1A 0L5
© Her Majesty the Queen in Right of Canada, 1989
Tous droits réservés. Il est permis de copier sous forme électronique ou d'imprimer pour un usage interne seulement. Toutefois, il est interdit de reproduire, de modifier, de transmettre ou de redistributer de l'information, sous quelque forme ou par quelque moyen que ce soit, de facon électronique, méchanique, photocopies ou autre, ou par stockage dans des systèmes d'extraction ou pour tout usage autre que ceux susmentionnés (incluant pour fin commerciale), sans l'autorisation écrite préalable de l'Agence du revenu du Canada, Ottawa, Ontario K1A 0L5.
© Sa Majesté la Reine du Chef du Canada, 1989
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