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. 3-2616 |
| |
T. Harris |
| |
(613) 957-2128 |
October 5, 1989
Dear Sirs:
Re: Advance Income Tax Ruling Request 24(1)
We are writing in response to your letter of August 2, 1989 wherein you requested an advance income tax ruling on behalf of the above-noted taxpayer.
As discussed during our telephone conversations of August 31 and October 3, 1989 it is not the Department's practice, as stated in paragraph 14(h) of Information Circular 70-6R, to issue advance rulings where the matter involved is the determination of fair market value of property. We therefore, regret that we are unable to consider your request for an advance income tax ruling and are closing our file on this matter.
The deposit of $325 submitted with your application will be returned under separate cover.
Yours truly,
for DirectorReorganizations and Non-Resident DivisionSpecialty Rulings DirectorateLegislative and IntergovernmentalAffairs Branch
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© Her Majesty the Queen in Right of Canada, 1989
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© Sa Majesté la Reine du Chef du Canada, 1989
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