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. 3-2548 |
|
Peter Lee |
|
(613) 957-2745 |
January 2, 1990
Dear Sir:
Re: 24(1) Tax Ruling Request Distressed Term Preferred Shares
We are writing to confirm your request to withdraw the tax ruling request of July 7, 1989 with respect to a proposed issue of distressed term preferred shares.
24(1)
As we are unable to proceed with our review until your client's intentions are confirmed, we are closing our file on this matter. In the meantime, we will be forwarding a billing to cover the time spent on this file to date. Should you wish to have us consider your tax ruling request again, we will be pleased to re-open this file and give it priority consideration.
Yours truly,
DirectorFinancial Industries DivisionRulings Directorate
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, 1990
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, 1990